https://www.taxtmi.com/caselaws?id=372329 The Tribunal allowed the appeal, setting aside the lower authority's decision to deny Cenvat Credit to the appellant for belated service tax payment. It was determined that the appellant's payment under Section 73(4A) without an adjudication process indicated no suppression of fact, fraud, collusion, or willful misstatement. The Tribunal found the denial of credit under Rule 9(1)(bb) improper, referencing precedents like the case of Shiv Lifters to support its decision. The appellant was deemed entitled to the Cenvat Credit, and the impugned order was overturned. en-us Tue, 11 Dec 2018 00:00:00 +0530 Fri, 21 Dec 2018 06:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372329 The Tribunal allowed the appeal, setting aside the lower authority's decision to deny Cenvat Credit to the appellant for belated service tax payment. It was determined that the appellant's payment under Section 73(4A) without an adjudication process indicated no suppression of fact, fraud, collusion, or willful misstatement. The Tribunal found the denial of credit under Rule 9(1)(bb) improper, referencing precedents like the case of Shiv Lifters to support its decision. The appellant was deemed entitled to the Cenvat Credit, and the impugned order was overturned. Case-Laws Central Excise Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372329