https://www.taxtmi.com/caselaws?id=353219 The tribunal upheld the demands for service tax and interest as uncontested but set aside the penalties under Section 78 of the Finance Act and Rule 6(3)(a) of the Cenvat Credit Rules. The appellant's genuine belief and lack of malafide intent, coupled with practical challenges in maintaining separate records, led to the tribunal's decision to relieve the appellant of these penalties. The benefit of Section 80 of the Finance Act was extended to the appellant due to the absence of evidence indicating evasion of duty. en-us Fri, 17 Nov 2017 00:00:00 +0530 Sat, 30 Dec 2017 08:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353219 The tribunal upheld the demands for service tax and interest as uncontested but set aside the penalties under Section 78 of the Finance Act and Rule 6(3)(a) of the Cenvat Credit Rules. The appellant's genuine belief and lack of malafide intent, coupled with practical challenges in maintaining separate records, led to the tribunal's decision to relieve the appellant of these penalties. The benefit of Section 80 of the Finance Act was extended to the appellant due to the absence of evidence indicating evasion of duty. Case-Laws Central Excise Fri, 17 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353219