https://www.taxtmi.com/caselaws?id=352494 The Appellate Tribunal disposed of the appeals regarding the wrong availment of credit on capital goods/spares and service tax, as well as the imposition of penalties. The Commissioner(Appeals) partly allowed the appeals, setting aside the penalty imposed under Rule 15 of CCR read with Section 11AC of CEA. The Tribunal emphasized compliance with CENVAT rules and proper reporting to avoid penalties, considering judicial precedents and technical reasons presented by the appellants. en-us Mon, 20 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 10:29:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352494 The Appellate Tribunal disposed of the appeals regarding the wrong availment of credit on capital goods/spares and service tax, as well as the imposition of penalties. The Commissioner(Appeals) partly allowed the appeals, setting aside the penalty imposed under Rule 15 of CCR read with Section 11AC of CEA. The Tribunal emphasized compliance with CENVAT rules and proper reporting to avoid penalties, considering judicial precedents and technical reasons presented by the appellants. Case-Laws Central Excise Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352494