https://www.taxtmi.com/caselaws?id=434145 The Tribunal allowed the appeal, setting aside the order disallowing Cenvat credit. It held that the services were eligible input services, the credit distribution by the ISD complied with rules, and the extended limitation period was not applicable. Penalties were deemed unjustified due to lack of evidence of intent to evade duty. The importance of following judicial precedents and the appellant's bona fide belief was emphasized. en-us Thu, 16 Feb 2023 00:00:00 +0530 Sat, 18 Feb 2023 06:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434145 The Tribunal allowed the appeal, setting aside the order disallowing Cenvat credit. It held that the services were eligible input services, the credit distribution by the ISD complied with rules, and the extended limitation period was not applicable. Penalties were deemed unjustified due to lack of evidence of intent to evade duty. The importance of following judicial precedents and the appellant's bona fide belief was emphasized. Case-Laws Central Excise Thu, 16 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434145