https://www.taxtmi.com/caselaws?id=357519 The Commissioner disallowed CENVAT credit on maintenance of windmills, insurance premium, and diagnostic health checkup. The appellant contested the penalty imposed but conceded on the eligibility for availing CENVAT credit as an 'input service distributor.' The penalties imposed were set aside as there was no evidence of suppression or misrepresentation. The lack of nexus between the diagnostic services and the manufacturing process led to the denial of CENVAT credit and penalty imposition. en-us Fri, 27 Oct 2017 00:00:00 +0530 Sat, 24 Mar 2018 08:40:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357519 The Commissioner disallowed CENVAT credit on maintenance of windmills, insurance premium, and diagnostic health checkup. The appellant contested the penalty imposed but conceded on the eligibility for availing CENVAT credit as an 'input service distributor.' The penalties imposed were set aside as there was no evidence of suppression or misrepresentation. The lack of nexus between the diagnostic services and the manufacturing process led to the denial of CENVAT credit and penalty imposition. Case-Laws Central Excise Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357519