https://www.taxtmi.com/caselaws?id=191684 The Commissioner (Appeals) upheld the impugned order dropping the penalty imposed on the appellant for availing cenvat credit on construction services. The judgment emphasized that since the duty was paid before the show cause notice, penalty imposition was not justified, as there was no fraudulent intent. The Revenue's appeal was dismissed, with the court distinguishing the case from precedent due to the absence of fraudulent intent by the appellant. en-us Tue, 01 Sep 2015 00:00:00 +0530 Thu, 13 Apr 2017 14:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191684 The Commissioner (Appeals) upheld the impugned order dropping the penalty imposed on the appellant for availing cenvat credit on construction services. The judgment emphasized that since the duty was paid before the show cause notice, penalty imposition was not justified, as there was no fraudulent intent. The Revenue's appeal was dismissed, with the court distinguishing the case from precedent due to the absence of fraudulent intent by the appellant. Case-Laws Central Excise Tue, 01 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191684