https://www.taxtmi.com/caselaws?id=376019 The tribunal disallowed the appellant's claim for cenvat credit on the purchase of a flat for office use, amounting to Rs. 51,319, as the construction service was not directly linked to their output services. The penalty under Section 78 was set aside due to the absence of deliberate concealment of facts. The tribunal emphasized the necessity of a nexus between input and output services for claiming cenvat credit, ultimately allowing the appeal in part by denying the credit but canceling the penalty. en-us Mon, 18 Feb 2019 00:00:00 +0530 Fri, 01 Mar 2019 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376019 The tribunal disallowed the appellant's claim for cenvat credit on the purchase of a flat for office use, amounting to Rs. 51,319, as the construction service was not directly linked to their output services. The penalty under Section 78 was set aside due to the absence of deliberate concealment of facts. The tribunal emphasized the necessity of a nexus between input and output services for claiming cenvat credit, ultimately allowing the appeal in part by denying the credit but canceling the penalty. Case-Laws Service Tax Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376019