https://www.taxtmi.com/caselaws?id=408819 The Tribunal allowed the appeal, setting aside the disallowance and recovery of Cenvat credit, confirmation of demand and recovery of duty, and imposition of interest and penalty. The Tribunal found the appellant's arguments valid, considering the wide definition of input services during the disputed period. It noted the Department's inconsistency and lack of evidence for malafide intention, leading to the reversal of the imposed penalties. The Tribunal provided consequential relief to the appellant, emphasizing the burden of proof in establishing malafide intent. en-us Fri, 18 Jun 2021 00:00:00 +0530 Tue, 09 Nov 2021 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408819 The Tribunal allowed the appeal, setting aside the disallowance and recovery of Cenvat credit, confirmation of demand and recovery of duty, and imposition of interest and penalty. The Tribunal found the appellant's arguments valid, considering the wide definition of input services during the disputed period. It noted the Department's inconsistency and lack of evidence for malafide intention, leading to the reversal of the imposed penalties. The Tribunal provided consequential relief to the appellant, emphasizing the burden of proof in establishing malafide intent. Case-Laws Central Excise Fri, 18 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408819