https://www.taxtmi.com/caselaws?id=194082 The tribunal partially allowed the appeal regarding the denial of Cenvat credit on certain input services, such as outdoor catering and telephone services, which were deemed unrelated to cement manufacturing. However, credit for specific services directly connected to the manufacturing business was permitted. The penalty imposed under Rule 26 on the individual was set aside due to insufficient evidence of involvement in fraudulent activities. Ultimately, the appeals were disposed of with adjustments to the Cenvat credit eligibility and penalty imposition, providing clarity on the matter. en-us Mon, 08 Aug 2016 00:00:00 +0530 Tue, 29 Aug 2017 09:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194082 The tribunal partially allowed the appeal regarding the denial of Cenvat credit on certain input services, such as outdoor catering and telephone services, which were deemed unrelated to cement manufacturing. However, credit for specific services directly connected to the manufacturing business was permitted. The penalty imposed under Rule 26 on the individual was set aside due to insufficient evidence of involvement in fraudulent activities. Ultimately, the appeals were disposed of with adjustments to the Cenvat credit eligibility and penalty imposition, providing clarity on the matter. Case-Laws Service Tax Mon, 08 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194082