https://www.taxtmi.com/caselaws?id=367935 The Tribunal ruled in favor of the appellant, holding that the demand based on the failure to intimate the department about availing the option under Rule 6(3A) of CENVAT Credit Rules, 2004, could not be sustained due to the procedural nature of the requirement. The decision was based on established precedents and the principle that substantial benefits should not be denied for procedural lapses. en-us Wed, 29 Aug 2018 00:00:00 +0530 Thu, 05 Mar 2020 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367935 The Tribunal ruled in favor of the appellant, holding that the demand based on the failure to intimate the department about availing the option under Rule 6(3A) of CENVAT Credit Rules, 2004, could not be sustained due to the procedural nature of the requirement. The decision was based on established precedents and the principle that substantial benefits should not be denied for procedural lapses. Case-Laws Service Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367935