https://www.taxtmi.com/caselaws?id=373279 The Tribunal ruled in favor of the respondent-assessee, rejecting the department's appeal on the denial of input Cenvat credit, distribution of capital goods credit, and suppression of facts. The Tribunal held that procedural inadequacies were not grounds to deny credit and found no merit in imposing penalties under Section 78, as the assessee had regularly complied with tax obligations. The decision emphasized that credits on capital goods used for output services should not be denied based on technicalities, supporting the assessee's claims. en-us Tue, 08 Jan 2019 00:00:00 +0530 Sat, 15 Feb 2020 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373279 The Tribunal ruled in favor of the respondent-assessee, rejecting the department's appeal on the denial of input Cenvat credit, distribution of capital goods credit, and suppression of facts. The Tribunal held that procedural inadequacies were not grounds to deny credit and found no merit in imposing penalties under Section 78, as the assessee had regularly complied with tax obligations. The decision emphasized that credits on capital goods used for output services should not be denied based on technicalities, supporting the assessee's claims. Case-Laws Service Tax Tue, 08 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373279