https://www.taxtmi.com/caselaws?id=351008 The Tribunal allowed the appellant's appeal against the denial of CENVAT credit for services provided to SEZ units, citing relevant legal provisions and precedents. The denial of credit amounting to Rs. 1,70,754 was set aside. However, the denial of CENVAT credit for trading activities was upheld by the Tribunal, following precedent. Penalties under Section 78 of the Finance Act were not imposed due to the lack of wilful misstatement or suppression of facts, leading to the partial allowance of the appeal. en-us Wed, 15 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 14:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351008 The Tribunal allowed the appellant's appeal against the denial of CENVAT credit for services provided to SEZ units, citing relevant legal provisions and precedents. The denial of credit amounting to Rs. 1,70,754 was set aside. However, the denial of CENVAT credit for trading activities was upheld by the Tribunal, following precedent. Penalties under Section 78 of the Finance Act were not imposed due to the lack of wilful misstatement or suppression of facts, leading to the partial allowance of the appeal. Case-Laws Service Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351008