https://www.taxtmi.com/caselaws?id=349885 The Tribunal allowed the appeal, setting aside the denial of Cenvat credit and penalty imposed on the appellant. It was determined that the appellant's genuine belief and unintentional mistake in not paying service tax did not warrant the denial of credit. The Tribunal found merit in the appellant's argument that they had received services and paid the tax, thus should be entitled to the credit. Additionally, the defect in the show cause notice regarding non-payment of service tax was noted. Consequently, the denial of credit and penalty were deemed unjustified, and the appeal was allowed with necessary relief. en-us Wed, 13 Sep 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349885 The Tribunal allowed the appeal, setting aside the denial of Cenvat credit and penalty imposed on the appellant. It was determined that the appellant's genuine belief and unintentional mistake in not paying service tax did not warrant the denial of credit. The Tribunal found merit in the appellant's argument that they had received services and paid the tax, thus should be entitled to the credit. Additionally, the defect in the show cause notice regarding non-payment of service tax was noted. Consequently, the denial of credit and penalty were deemed unjustified, and the appeal was allowed with necessary relief. Case-Laws Central Excise Wed, 13 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349885