https://www.taxtmi.com/caselaws?id=459565 CESTAT Allahabad partly allowed the appeal concerning CENVAT credit disallowance. The court remanded the matter regarding penalty deductions from AMC invoices back to the original authority for verification of actual service tax paid by service providers on invoice value versus reduced value. However, CESTAT set aside the demand for wrongful CENVAT credit on diesel and electricity charges, finding no merit in the adjudicating authority's findings since the service provider legitimately used these as inputs for AMC services and paid appropriate service tax. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 18 Dec 2024 14:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459565 CESTAT Allahabad partly allowed the appeal concerning CENVAT credit disallowance. The court remanded the matter regarding penalty deductions from AMC invoices back to the original authority for verification of actual service tax paid by service providers on invoice value versus reduced value. However, CESTAT set aside the demand for wrongful CENVAT credit on diesel and electricity charges, finding no merit in the adjudicating authority's findings since the service provider legitimately used these as inputs for AMC services and paid appropriate service tax. Case-Laws Service Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459565