https://www.taxtmi.com/caselaws?id=379786 The Tribunal ruled in favor of the appellant, setting aside the original authority's decision. It held that penalties were not sustainable as the appellant had reversed excess credits before the show-cause notice, showing no intent to evade payment. The Tribunal also recognized construction services as integral to manufacturing activities, allowing CENVAT credit on these services. Consequently, the appeal was allowed, providing relief from penalties and upholding the availing of CENVAT credit on essential construction services. en-us Mon, 06 May 2019 00:00:00 +0530 Tue, 07 May 2019 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379786 The Tribunal ruled in favor of the appellant, setting aside the original authority's decision. It held that penalties were not sustainable as the appellant had reversed excess credits before the show-cause notice, showing no intent to evade payment. The Tribunal also recognized construction services as integral to manufacturing activities, allowing CENVAT credit on these services. Consequently, the appeal was allowed, providing relief from penalties and upholding the availing of CENVAT credit on essential construction services. Case-Laws Service Tax Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379786