https://www.taxtmi.com/caselaws?id=371958 The Tribunal allowed the appeal filed by the appellant against the Order-in-Appeal, rejecting the imposition of penalty and demand for payment under the Cenvat Credit Rules, 2004. The Tribunal held that the appellant maintained proper records, refuting allegations of suppression, and interpreted Rule 4(7) in favor of the appellant regarding the date of payment for service tax. Citing a precedent from the India Cement Limited case, the Tribunal set aside the impugned orders, finding no intention to evade payment, and granted relief to the appellant. en-us Wed, 09 May 2018 00:00:00 +0530 Sat, 15 Dec 2018 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371958 The Tribunal allowed the appeal filed by the appellant against the Order-in-Appeal, rejecting the imposition of penalty and demand for payment under the Cenvat Credit Rules, 2004. The Tribunal held that the appellant maintained proper records, refuting allegations of suppression, and interpreted Rule 4(7) in favor of the appellant regarding the date of payment for service tax. Citing a precedent from the India Cement Limited case, the Tribunal set aside the impugned orders, finding no intention to evade payment, and granted relief to the appellant. Case-Laws Service Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371958