https://www.taxtmi.com/caselaws?id=373208 The Tribunal allowed the appeal in a case concerning alleged short payment of service tax and cenvat credit due to software errors caused by changes in filing procedures and duty rates. The appellant rectified errors promptly, submitted necessary documents, and self-assessed and paid the due amount. The Tribunal found no intentional evasion of duty and criticized the adjudicating authority for dismissing relevant documents. Consequently, the Tribunal set aside the order confirming proposed recovery, emphasizing the significance of considering all evidence and technical aspects in tax disputes for fair adjudication. en-us Tue, 04 Dec 2018 00:00:00 +0530 Wed, 09 Jan 2019 06:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373208 The Tribunal allowed the appeal in a case concerning alleged short payment of service tax and cenvat credit due to software errors caused by changes in filing procedures and duty rates. The appellant rectified errors promptly, submitted necessary documents, and self-assessed and paid the due amount. The Tribunal found no intentional evasion of duty and criticized the adjudicating authority for dismissing relevant documents. Consequently, the Tribunal set aside the order confirming proposed recovery, emphasizing the significance of considering all evidence and technical aspects in tax disputes for fair adjudication. Case-Laws Service Tax Tue, 04 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373208