https://www.taxtmi.com/caselaws?id=361848 The appellate tribunal set aside an equal penalty imposed on the appellant for allegedly availing ineligible credit on ISD invoices due to missing mandatory details. The tribunal upheld the service tax demand and interest, finding no evidence of willful suppression to evade tax payment. The appellant's argument that proper accounting should allow credit despite missing details was considered, but the focus remained on the lack of intent to evade tax. The judgment underscored the importance of providing necessary invoice details for credit claims and clarified the distinction between credit eligibility and penalty imposition based on evidence of intent. en-us Thu, 14 Jun 2018 00:00:00 +0530 Fri, 15 Jun 2018 10:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361848 The appellate tribunal set aside an equal penalty imposed on the appellant for allegedly availing ineligible credit on ISD invoices due to missing mandatory details. The tribunal upheld the service tax demand and interest, finding no evidence of willful suppression to evade tax payment. The appellant's argument that proper accounting should allow credit despite missing details was considered, but the focus remained on the lack of intent to evade tax. The judgment underscored the importance of providing necessary invoice details for credit claims and clarified the distinction between credit eligibility and penalty imposition based on evidence of intent. Case-Laws Service Tax Thu, 14 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361848