https://www.taxtmi.com/caselaws?id=371597 The Tribunal allowed the appeal in favor of the appellant, setting aside the initial order that confirmed allegations of short payment of service tax and suppression of facts. The Tribunal upheld the appellant's right availing of cenvat credit on capital goods and overturned the denial of credit and late fee imposition. Additionally, the Tribunal ruled in favor of the appellant regarding the delay in filing ST-returns and non-payment of late fees, citing procedural lapses should not hinder claims if goods were received, used, and duty paid. The penalty imposition was also overturned due to lack of evidence of intent to evade duty. en-us Tue, 04 Dec 2018 00:00:00 +0530 Fri, 07 Dec 2018 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371597 The Tribunal allowed the appeal in favor of the appellant, setting aside the initial order that confirmed allegations of short payment of service tax and suppression of facts. The Tribunal upheld the appellant's right availing of cenvat credit on capital goods and overturned the denial of credit and late fee imposition. Additionally, the Tribunal ruled in favor of the appellant regarding the delay in filing ST-returns and non-payment of late fees, citing procedural lapses should not hinder claims if goods were received, used, and duty paid. The penalty imposition was also overturned due to lack of evidence of intent to evade duty. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371597