https://www.taxtmi.com/caselaws?id=294603 The Tribunal allowed the appeal by M/s Mahanagar Gas Ltd, affirming the eligibility of CENVAT credit for services used in laying pipelines for CNG distribution. The Tribunal also nullified penalties imposed under Section 11AC of the Central Excise Act, noting the absence of fraud or malafide intent. This decision highlights the broad interpretation of 'input service' under the CENVAT Credit Rules, emphasizing that services essential for manufacturing and distributing taxable outputs qualify for credit. en-us Thu, 18 Apr 2019 00:00:00 +0530 Fri, 23 Apr 2021 21:02:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294603 The Tribunal allowed the appeal by M/s Mahanagar Gas Ltd, affirming the eligibility of CENVAT credit for services used in laying pipelines for CNG distribution. The Tribunal also nullified penalties imposed under Section 11AC of the Central Excise Act, noting the absence of fraud or malafide intent. This decision highlights the broad interpretation of 'input service' under the CENVAT Credit Rules, emphasizing that services essential for manufacturing and distributing taxable outputs qualify for credit. Case-Laws Central Excise Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294603