https://www.taxtmi.com/caselaws?id=752077 The CESTAT New Delhi partially allowed the appeal regarding CENVAT credit disputes. The tribunal upheld denial of credit on meal vouchers (welfare activity) and staff accommodation (employee perquisites not integrally connected to business). However, it allowed credit on inadmissible documents where services were actually received and service tax paid, treating invoice discrepancies as procedural errors. The tribunal set aside demands under Rule 6(3)(i) where proportionate credit was reversed for exempt services. Following SC precedent in Northern Operating Systems, demands for manpower recruitment services were confirmed only for normal period. Interest was upheld as compensatory, but penalties under Sections 76-78 were set aside for lack of malafide intention. en-us Mon, 29 Apr 2024 00:00:00 +0530 Thu, 02 May 2024 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752077 The CESTAT New Delhi partially allowed the appeal regarding CENVAT credit disputes. The tribunal upheld denial of credit on meal vouchers (welfare activity) and staff accommodation (employee perquisites not integrally connected to business). However, it allowed credit on inadmissible documents where services were actually received and service tax paid, treating invoice discrepancies as procedural errors. The tribunal set aside demands under Rule 6(3)(i) where proportionate credit was reversed for exempt services. Following SC precedent in Northern Operating Systems, demands for manpower recruitment services were confirmed only for normal period. Interest was upheld as compensatory, but penalties under Sections 76-78 were set aside for lack of malafide intention. Case-Laws Service Tax Mon, 29 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752077