https://www.taxtmi.com/caselaws?id=429450 The appellate tribunal ruled in favor of the appellant, setting aside the demand for cenvat credit and the penalty imposed under Section 78. The tribunal considered the transitional provisions under the CGST Act, making the earlier payment refundable if the appellant had to deposit the amount in cash due to the GST regime. As the service provider had already deposited the amount with interest, the appeal was allowed, and the disputed amount and penalty were overturned. en-us Wed, 12 Oct 2022 00:00:00 +0530 Sat, 29 Oct 2022 09:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429450 The appellate tribunal ruled in favor of the appellant, setting aside the demand for cenvat credit and the penalty imposed under Section 78. The tribunal considered the transitional provisions under the CGST Act, making the earlier payment refundable if the appellant had to deposit the amount in cash due to the GST regime. As the service provider had already deposited the amount with interest, the appeal was allowed, and the disputed amount and penalty were overturned. Case-Laws Service Tax Wed, 12 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429450