https://www.taxtmi.com/caselaws?id=346053 The Tribunal upheld the demand for inadmissible credit due to intentional mis-declaration, rejected the limitation defense, and revoked the penalty under Section 78 for lack of proper notification. The judgment emphasized the importance of accurate categorization and disclosure of credits in returns to avoid misinterpretation and penalties. en-us Mon, 31 Jul 2017 00:00:00 +0530 Wed, 23 Aug 2017 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346053 The Tribunal upheld the demand for inadmissible credit due to intentional mis-declaration, rejected the limitation defense, and revoked the penalty under Section 78 for lack of proper notification. The judgment emphasized the importance of accurate categorization and disclosure of credits in returns to avoid misinterpretation and penalties. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346053