https://www.taxtmi.com/caselaws?id=365916 The Appellate Tribunal set aside the penalty imposed on the appellant for availing cenvat credit on input services, as it found the appellant legitimately entitled to the credit based on the services' use in the manufacturing process. The Tribunal emphasized that penalties should not be imposed without deliberate intent to wrongly claim credit and when services are legitimately related to manufacturing activities. This case underscores the importance of manufacturers' entitlement to cenvat credit on services used in manufacturing and provides clarity on penalty imposition criteria. en-us Thu, 09 Aug 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365916 The Appellate Tribunal set aside the penalty imposed on the appellant for availing cenvat credit on input services, as it found the appellant legitimately entitled to the credit based on the services' use in the manufacturing process. The Tribunal emphasized that penalties should not be imposed without deliberate intent to wrongly claim credit and when services are legitimately related to manufacturing activities. This case underscores the importance of manufacturers' entitlement to cenvat credit on services used in manufacturing and provides clarity on penalty imposition criteria. Case-Laws Central Excise Thu, 09 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365916