https://www.taxtmi.com/caselaws?id=345567 The Tribunal set aside the penalty imposed on the appellant for availing CENVAT credit fraudulently due to lack of specific allegations. In another appeal, the Tribunal upheld the CENVAT credit on structural items and service tax paid on input services, ruling that they were eligible for credit as they were used for fabrication of capital goods and support structures. The Tribunal referenced legal precedents and Circulars to support its decision, ultimately disposing of both appeals by setting aside the penalty in the first case and upholding the CENVAT credit in the second case. en-us Tue, 20 Jun 2017 00:00:00 +0530 Tue, 08 Aug 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345567 The Tribunal set aside the penalty imposed on the appellant for availing CENVAT credit fraudulently due to lack of specific allegations. In another appeal, the Tribunal upheld the CENVAT credit on structural items and service tax paid on input services, ruling that they were eligible for credit as they were used for fabrication of capital goods and support structures. The Tribunal referenced legal precedents and Circulars to support its decision, ultimately disposing of both appeals by setting aside the penalty in the first case and upholding the CENVAT credit in the second case. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345567