https://www.taxtmi.com/highlights?id=69342 Levy of penalty - Since the appellant have admittedly paid service tax along with interest and moreover, they were otherwise entitled for the Cenvat credit for the service tax they have paid, in a routine course, no malafide intention can be attributed to the appellant, therefore invoking Section 80, in the facts and circumstance of the case, the penalty is not imposable - AT en-us Fri, 21 Apr 2023 07:47:15 +0530 Fri, 21 Apr 2023 07:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69342 Levy of penalty - Since the appellant have admittedly paid service tax along with interest and moreover, they were otherwise entitled for the Cenvat credit for the service tax they have paid, in a routine course, no malafide intention can be attributed to the appellant, therefore invoking Section 80, in the facts and circumstance of the case, the penalty is not imposable - AT Highlights Service Tax Fri, 21 Apr 2023 07:47:15 +0530 https://www.taxtmi.com/highlights?id=69342