https://www.taxtmi.com/caselaws?id=410654 The Tribunal partially allowed the appeal, setting aside the confirmation of demand and penalty on certain services while upholding it on others. The decision emphasized the importance of providing adequate documentary evidence to substantiate Cenvat Credit claims and highlighted that penalties should be imposed judiciously, considering the circumstances of each case. The penalty imposed under Section 11AC of the Central Excise Act, 1944, was set aside due to the lack of evidence of suppression or intention to defraud government revenue by the appellant. en-us Mon, 19 Jul 2021 00:00:00 +0530 Fri, 17 Dec 2021 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410654 The Tribunal partially allowed the appeal, setting aside the confirmation of demand and penalty on certain services while upholding it on others. The decision emphasized the importance of providing adequate documentary evidence to substantiate Cenvat Credit claims and highlighted that penalties should be imposed judiciously, considering the circumstances of each case. The penalty imposed under Section 11AC of the Central Excise Act, 1944, was set aside due to the lack of evidence of suppression or intention to defraud government revenue by the appellant. Case-Laws Central Excise Mon, 19 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410654