https://www.taxtmi.com/caselaws?id=349508 The appellate tribunal set aside the Commissioner's decision to reduce the penalty to 25% and upheld the penalty imposed by the Joint Commissioner on the appellant for improper utilization of cenvat credit for payment of service tax on GTA services. The tribunal emphasized the importance of compliance with Rule 3 of CCR, 2004 and ruled in favor of the department, reinstating the original penalty amount of Rs. 22,08,563 under relevant provisions of the FA, 1994 and CEA, 1944. en-us Tue, 10 Oct 2017 00:00:00 +0530 Tue, 31 Oct 2017 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349508 The appellate tribunal set aside the Commissioner's decision to reduce the penalty to 25% and upheld the penalty imposed by the Joint Commissioner on the appellant for improper utilization of cenvat credit for payment of service tax on GTA services. The tribunal emphasized the importance of compliance with Rule 3 of CCR, 2004 and ruled in favor of the department, reinstating the original penalty amount of Rs. 22,08,563 under relevant provisions of the FA, 1994 and CEA, 1944. Case-Laws Service Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349508