https://www.taxtmi.com/caselaws?id=404378 The judgment concluded that the appellant's utilization of Cenvat credit on service tax paid for services provided by ABMCPL was legitimate. It established the nexus between the services and manufacturing activities, rejecting the allegation of improper credit utilization. Penalties under CCR were deemed inapplicable as the appellant acted in good faith. The decision emphasized the broad interpretation of "input service" under CCR and highlighted the significance of consistent departmental practices in accepting service tax payments. The appeal was allowed, setting aside the impugned order with consequential relief. en-us Thu, 30 Apr 2020 00:00:00 +0530 Tue, 09 Nov 2021 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404378 The judgment concluded that the appellant's utilization of Cenvat credit on service tax paid for services provided by ABMCPL was legitimate. It established the nexus between the services and manufacturing activities, rejecting the allegation of improper credit utilization. Penalties under CCR were deemed inapplicable as the appellant acted in good faith. The decision emphasized the broad interpretation of "input service" under CCR and highlighted the significance of consistent departmental practices in accepting service tax payments. The appeal was allowed, setting aside the impugned order with consequential relief. Case-Laws Central Excise Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404378