https://www.taxtmi.com/caselaws?id=355888 The Tribunal ruled in favor of the appellant in a case involving non-payment of service tax, wrong availing of CENVAT credit, and delayed payment of service tax. The penalty for non-payment under reverse charge mechanism was set aside as the appellant had paid the tax and interest before the show cause notice. The penalty for wrong availing of CENVAT credit was reduced to 25% of the tax paid, while the penalty for delayed payment was set aside due to no intent to evade payment. The appeal was partly allowed with modifications to the impugned order. en-us Mon, 12 Feb 2018 00:00:00 +0530 Thu, 28 Nov 2019 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355888 The Tribunal ruled in favor of the appellant in a case involving non-payment of service tax, wrong availing of CENVAT credit, and delayed payment of service tax. The penalty for non-payment under reverse charge mechanism was set aside as the appellant had paid the tax and interest before the show cause notice. The penalty for wrong availing of CENVAT credit was reduced to 25% of the tax paid, while the penalty for delayed payment was set aside due to no intent to evade payment. The appeal was partly allowed with modifications to the impugned order. Case-Laws Central Excise Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355888