https://www.taxtmi.com/caselaws?id=345237 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner(Appeals) decision in favor of the respondent. The denial of Cenvat Credit and imposition of penalties for availing input service credit were set aside. The Commissioner found that services were directly related to the manufacturing process, even though invoices were addressed to the Head Office but endorsed to the factory. No suppression of facts to evade service tax was found, leading to the rejection of the Revenue's appeal and the allowance of the respondent's appeal. en-us Fri, 07 Jul 2017 00:00:00 +0530 Mon, 25 Sep 2017 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345237 The Tribunal dismissed the Revenue's appeal and upheld the Commissioner(Appeals) decision in favor of the respondent. The denial of Cenvat Credit and imposition of penalties for availing input service credit were set aside. The Commissioner found that services were directly related to the manufacturing process, even though invoices were addressed to the Head Office but endorsed to the factory. No suppression of facts to evade service tax was found, leading to the rejection of the Revenue's appeal and the allowance of the respondent's appeal. Case-Laws Service Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345237