https://www.taxtmi.com/caselaws?id=766509 Penalty under the Finance Act, 1994 was held unsustainable where service tax and interest had been paid before the show-cause notice, as the basis for penal action was not established. The demand for Cenvat credit reversal was remanded for fresh examination because the correct taxability of the underlying services and the availability of credit had to be verified on documentary evidence and recalculated if necessary. The request to adjust alleged excess service tax paid in earlier periods at the adjudication stage was rejected, as the proper remedy was a refund claim under the applicable refund mechanism. en-us Mon, 24 Feb 2025 00:00:00 +0530 Thu, 27 Feb 2025 08:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766509 Penalty under the Finance Act, 1994 was held unsustainable where service tax and interest had been paid before the show-cause notice, as the basis for penal action was not established. The demand for Cenvat credit reversal was remanded for fresh examination because the correct taxability of the underlying services and the availability of credit had to be verified on documentary evidence and recalculated if necessary. The request to adjust alleged excess service tax paid in earlier periods at the adjudication stage was rejected, as the proper remedy was a refund claim under the applicable refund mechanism. Case-Laws Service Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766509