https://www.taxtmi.com/caselaws?id=347653 The Tribunal partially allowed the appeal by M/s. Balkrishna Industries, granting relief on the denial of cenvat credit for canteen services and penalties. The denial of credit for medical treatment expenses was upheld due to lack of evidence linking the expenses to manufacturing activity. Penalties were set aside considering the small amounts involved and the absence of evidence of suppression or mala fides. The appellant was held liable for interest as per the law. The judgment was pronounced on 9th August 2017. en-us Wed, 09 Aug 2017 00:00:00 +0530 Fri, 08 Sep 2017 06:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347653 The Tribunal partially allowed the appeal by M/s. Balkrishna Industries, granting relief on the denial of cenvat credit for canteen services and penalties. The denial of credit for medical treatment expenses was upheld due to lack of evidence linking the expenses to manufacturing activity. Penalties were set aside considering the small amounts involved and the absence of evidence of suppression or mala fides. The appellant was held liable for interest as per the law. The judgment was pronounced on 9th August 2017. Case-Laws Service Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347653