https://www.taxtmi.com/caselaws?id=349038 The final judgment concluded that the appellant, a small scale industry, was eligible to avail CENVAT credit of input services under specific notifications. The first appellate authority erred in denying the credit despite the appellant producing duty paying documents. Regarding the penalty imposed under Rule 15 of CENVAT Credit Rules, 2004, the judgment upheld a penalty of Rs. 30,927 for ineligible CENVAT credit on MS beams and angles, setting aside other penalties and demands. The decision emphasized the importance of supporting claims with necessary documents and adhering to legal provisions for availing credits. en-us Wed, 23 Aug 2017 00:00:00 +0530 Fri, 06 Oct 2017 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349038 The final judgment concluded that the appellant, a small scale industry, was eligible to avail CENVAT credit of input services under specific notifications. The first appellate authority erred in denying the credit despite the appellant producing duty paying documents. Regarding the penalty imposed under Rule 15 of CENVAT Credit Rules, 2004, the judgment upheld a penalty of Rs. 30,927 for ineligible CENVAT credit on MS beams and angles, setting aside other penalties and demands. The decision emphasized the importance of supporting claims with necessary documents and adhering to legal provisions for availing credits. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349038