https://www.taxtmi.com/caselaws?id=290087 The Tribunal allowed the appeal filed by the appellant, a foam products manufacturer, in a case concerning alleged irregular availment of Service Tax Credit on GTA. The Tribunal set aside the orders confirming the demand, interest, and penalty, emphasizing the appellant's bonafide belief in availing CENVAT Credit and the importance of correct disclosure in returns. The decision underscored the obligation of officers to scrutinize self-assessed returns and the need for evidence before concluding knowledge of inadmissibility, ultimately ruling in favor of the appellant. en-us Mon, 28 May 2018 00:00:00 +0530 Tue, 08 Sep 2020 19:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290087 The Tribunal allowed the appeal filed by the appellant, a foam products manufacturer, in a case concerning alleged irregular availment of Service Tax Credit on GTA. The Tribunal set aside the orders confirming the demand, interest, and penalty, emphasizing the appellant's bonafide belief in availing CENVAT Credit and the importance of correct disclosure in returns. The decision underscored the obligation of officers to scrutinize self-assessed returns and the need for evidence before concluding knowledge of inadmissibility, ultimately ruling in favor of the appellant. Case-Laws Central Excise Mon, 28 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290087