https://www.taxtmi.com/caselaws?id=407404 The Tribunal remanded the case back to the adjudicating authority to verify the appellant's cenvat credit records. The appellant claimed an inadvertent error in reporting the closing balance in their return, seeking credit of Rs. 3,88,954 and contesting the penalty. The Tribunal emphasized the need for a detailed examination to determine if the reported balance was accurate. The authority was instructed to grant credit if the balance matched the appellant's claim, otherwise deny it and impose a penalty. The appeal outcome hinged on the verification of records by the authority. en-us Thu, 06 May 2021 00:00:00 +0530 Sat, 30 Oct 2021 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407404 The Tribunal remanded the case back to the adjudicating authority to verify the appellant's cenvat credit records. The appellant claimed an inadvertent error in reporting the closing balance in their return, seeking credit of Rs. 3,88,954 and contesting the penalty. The Tribunal emphasized the need for a detailed examination to determine if the reported balance was accurate. The authority was instructed to grant credit if the balance matched the appellant's claim, otherwise deny it and impose a penalty. The appeal outcome hinged on the verification of records by the authority. Case-Laws Service Tax Thu, 06 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407404