https://www.taxtmi.com/caselaws?id=382748 The Tribunal upheld the Respondent's entitlement to suo moto credit under the Cenvat Credit Rules, allowing re-credit after cash payment of service tax objected to from the cenvat account. The revenue's appeal was dismissed, emphasizing compliance with legal provisions and precedents like Motorola India Pvt. Ltd. and J.K. Lakshmi Cements, supporting credit availment when duty is paid twice. Despite imposing a penalty for procedural violations, the Tribunal ruled in favor of the Respondent, emphasizing the legality of the credit claim and rejecting the revenue's arguments against compliance. en-us Fri, 05 Jul 2019 00:00:00 +0530 Tue, 09 Jul 2019 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382748 The Tribunal upheld the Respondent's entitlement to suo moto credit under the Cenvat Credit Rules, allowing re-credit after cash payment of service tax objected to from the cenvat account. The revenue's appeal was dismissed, emphasizing compliance with legal provisions and precedents like Motorola India Pvt. Ltd. and J.K. Lakshmi Cements, supporting credit availment when duty is paid twice. Despite imposing a penalty for procedural violations, the Tribunal ruled in favor of the Respondent, emphasizing the legality of the credit claim and rejecting the revenue's arguments against compliance. Case-Laws Central Excise Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382748