https://www.taxtmi.com/caselaws?id=375618 The Appellate Tribunal overturned the decision of the Adjudicating Authority and Commissioner (Appeals) in a case involving discrepancies in ST-3 Returns and Cenvat credit. Errors in demand calculation were rectified, leading to no demand payable by the appellant. The Tribunal found no intent to evade payment and set aside the penalty under Section 78. The appellant's appeal was disposed of in their favor. en-us Fri, 15 Feb 2019 00:00:00 +0530 Fri, 22 Feb 2019 06:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375618 The Appellate Tribunal overturned the decision of the Adjudicating Authority and Commissioner (Appeals) in a case involving discrepancies in ST-3 Returns and Cenvat credit. Errors in demand calculation were rectified, leading to no demand payable by the appellant. The Tribunal found no intent to evade payment and set aside the penalty under Section 78. The appellant's appeal was disposed of in their favor. Case-Laws Service Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375618