https://www.taxtmi.com/caselaws?id=356239 The Appellate Tribunal CESTAT Mumbai allowed the appeals of M/s Mahindra CIE, setting aside penalties under section 11AC of the Central Excise Act, 1944. The dispute revolved around the availment of credit disallowed by the original authority for services such as "mobile networking service" and "security agency service." While the rejection of credit for the security agency service was upheld, the Tribunal ruled in favor of the appellant regarding the mobile networking service, emphasizing its essential role in monitoring production activities. The credit for tax paid on mobile network services was deemed admissible, leading to a favorable outcome for M/s Mahindra CIE in court. en-us Fri, 22 Sep 2017 00:00:00 +0530 Wed, 28 Feb 2018 06:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356239 The Appellate Tribunal CESTAT Mumbai allowed the appeals of M/s Mahindra CIE, setting aside penalties under section 11AC of the Central Excise Act, 1944. The dispute revolved around the availment of credit disallowed by the original authority for services such as "mobile networking service" and "security agency service." While the rejection of credit for the security agency service was upheld, the Tribunal ruled in favor of the appellant regarding the mobile networking service, emphasizing its essential role in monitoring production activities. The credit for tax paid on mobile network services was deemed admissible, leading to a favorable outcome for M/s Mahindra CIE in court. Case-Laws Central Excise Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356239