https://www.taxtmi.com/caselaws?id=346003 The Tribunal found the penalty imposed under Rule 15(i) of the CENVAT Credit Rules, 2004 excessive and reduced it significantly due to the absence of evidence of intent to evade duty. The appellant's belief in availing CENVAT credit on service tax for outward transportation of goods was deemed unacceptable for the later period after the law had changed. The appeal was disposed of with modifications, reducing the penalty imposed. en-us Mon, 10 Jul 2017 00:00:00 +0530 Wed, 02 Aug 2017 08:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346003 The Tribunal found the penalty imposed under Rule 15(i) of the CENVAT Credit Rules, 2004 excessive and reduced it significantly due to the absence of evidence of intent to evade duty. The appellant's belief in availing CENVAT credit on service tax for outward transportation of goods was deemed unacceptable for the later period after the law had changed. The appeal was disposed of with modifications, reducing the penalty imposed. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346003