https://www.taxtmi.com/caselaws?id=366353 The Court upheld the demand for service tax against the appellant for wrongfully availing input service tax credit for one year. However, the penalty and interest were set aside due to the appellant's timely deposit before the Show Cause Notice. The Court directed the appropriation of the demand amount from the appellant's prior deposit. The Appeal was partially allowed, with the judgment issued on 23.08.2018. en-us Thu, 23 Aug 2018 00:00:00 +0530 Mon, 03 Sep 2018 12:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366353 The Court upheld the demand for service tax against the appellant for wrongfully availing input service tax credit for one year. However, the penalty and interest were set aside due to the appellant's timely deposit before the Show Cause Notice. The Court directed the appropriation of the demand amount from the appellant's prior deposit. The Appeal was partially allowed, with the judgment issued on 23.08.2018. Case-Laws Service Tax Thu, 23 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366353