https://www.taxtmi.com/caselaws?id=308358 The High Court upheld the Tribunal's decision to dismiss the appeal by the Commissioner of Central Excise, Customs, and Service Tax. The Court found that the assessee, a shipping service company, had complied with the Cenvat Credit Rules, 2004 by maintaining separate records for taxable and exempted services. The Court concluded that the Commissioner's decision to drop further action based on the Range Officer's report was legal, as there was no evidence of rule violations by the assessee. Consequently, the appeal by the Commissioner was unsuccessful, and the High Court affirmed the Tribunal's decision. en-us Mon, 22 Aug 2022 00:00:00 +0530 Mon, 19 Jun 2023 21:42:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308358 The High Court upheld the Tribunal's decision to dismiss the appeal by the Commissioner of Central Excise, Customs, and Service Tax. The Court found that the assessee, a shipping service company, had complied with the Cenvat Credit Rules, 2004 by maintaining separate records for taxable and exempted services. The Court concluded that the Commissioner's decision to drop further action based on the Range Officer's report was legal, as there was no evidence of rule violations by the assessee. Consequently, the appeal by the Commissioner was unsuccessful, and the High Court affirmed the Tribunal's decision. Case-Laws Service Tax Mon, 22 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308358