https://www.taxtmi.com/caselaws?id=356747 The Tribunal held that the penalty imposed under Section 11AC of the Central Excise Act was unjustified as there was no fraudulent intent in the appellant's actions. The appellant rectified the duty shortfall promptly and disclosed it in the ER-Return, indicating no malafide intent. Additionally, the denial of Cenvat credit on service tax for painting the factory building and machinery was overturned as the services were deemed to fall under the definition of "input service." Consequently, the penalty and denial of credit were found unsustainable, leading to the allowance of the appeal. en-us Mon, 29 Jan 2018 00:00:00 +0530 Mon, 04 Mar 2019 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356747 The Tribunal held that the penalty imposed under Section 11AC of the Central Excise Act was unjustified as there was no fraudulent intent in the appellant's actions. The appellant rectified the duty shortfall promptly and disclosed it in the ER-Return, indicating no malafide intent. Additionally, the denial of Cenvat credit on service tax for painting the factory building and machinery was overturned as the services were deemed to fall under the definition of "input service." Consequently, the penalty and denial of credit were found unsustainable, leading to the allowance of the appeal. Case-Laws Central Excise Mon, 29 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356747