https://www.taxtmi.com/caselaws?id=342967 The Tribunal upheld the imposition of penalties under Sections 76 and 78 for service tax liabilities and denial of cenvat credit. It concluded that penalties under both sections could be imposed in the same case before the 2008 amendment, citing relevant court decisions and the prospective nature of the amendment in Section 78. The Tribunal also affirmed the denial of cenvat credit due to insufficient supporting documents for duty paid inputs, emphasizing the requirement for valid documentation to avail credit. Consequently, the appeals were dismissed, and the lower authority's decision on penalties and denial of cenvat credit was upheld. en-us Fri, 12 May 2017 00:00:00 +0530 Tue, 30 May 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342967 The Tribunal upheld the imposition of penalties under Sections 76 and 78 for service tax liabilities and denial of cenvat credit. It concluded that penalties under both sections could be imposed in the same case before the 2008 amendment, citing relevant court decisions and the prospective nature of the amendment in Section 78. The Tribunal also affirmed the denial of cenvat credit due to insufficient supporting documents for duty paid inputs, emphasizing the requirement for valid documentation to avail credit. Consequently, the appeals were dismissed, and the lower authority's decision on penalties and denial of cenvat credit was upheld. Case-Laws Service Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342967