https://www.taxtmi.com/caselaws?id=437998 The Commissioner (Appeals) upheld the disallowance of Cenvat Credit for various expenses, recovery of interest on the wrongly availed credit, and imposition of a penalty on the appellant. The disallowance was due to expenses not having a nexus with output services. The recovery of interest was justified for non-compliance with tax laws. The penalty was imposed for suppression of facts to evade duty payment. Specific input services were analyzed, with credit allowed only for rent-a-cab services prior to 2011. The appeal was partly allowed, with modifications to the penalty imposition and admissibility of rent-a-cab service credit. en-us Fri, 13 Jan 2023 00:00:00 +0530 Fri, 19 May 2023 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437998 The Commissioner (Appeals) upheld the disallowance of Cenvat Credit for various expenses, recovery of interest on the wrongly availed credit, and imposition of a penalty on the appellant. The disallowance was due to expenses not having a nexus with output services. The recovery of interest was justified for non-compliance with tax laws. The penalty was imposed for suppression of facts to evade duty payment. Specific input services were analyzed, with credit allowed only for rent-a-cab services prior to 2011. The appeal was partly allowed, with modifications to the penalty imposition and admissibility of rent-a-cab service credit. Case-Laws Service Tax Fri, 13 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437998