https://www.taxtmi.com/caselaws?id=376798 The Tribunal allowed the appeal by remanding the case for a fresh adjudication on all input services, except Rent-a-Cab, where CENVAT was paid and uncontested. The decision emphasized the importance of thorough consideration of all input services' eligibility for CENVAT credit and highlighted the need for adherence to legal principles in penalty imposition and adjudication processes. Penalties should not be imposed when the taxpayer has paid the CENVAT and interest before the issuance of the show-cause notice, as per Rule 15(3) of CCR, 2004 and relevant legal provisions. en-us Thu, 14 Mar 2019 00:00:00 +0530 Sat, 16 Mar 2019 08:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376798 The Tribunal allowed the appeal by remanding the case for a fresh adjudication on all input services, except Rent-a-Cab, where CENVAT was paid and uncontested. The decision emphasized the importance of thorough consideration of all input services' eligibility for CENVAT credit and highlighted the need for adherence to legal principles in penalty imposition and adjudication processes. Penalties should not be imposed when the taxpayer has paid the CENVAT and interest before the issuance of the show-cause notice, as per Rule 15(3) of CCR, 2004 and relevant legal provisions. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376798