https://www.taxtmi.com/caselaws?id=767518 CESTAT Allahabad allowed the appeal in part. The appellant had paid irregularly availed CENVAT credit and short-paid service tax during audit before show cause notice issuance. Under Section 11A(2) Central Excise Act 1944 and Section 73(3) Finance Act 1994, penalties equivalent to amounts already deposited were set aside as unjustified. However, denial of CENVAT credit was upheld due to lack of evidence. Interest demand was confirmed as appellant failed to produce payment evidence despite given opportunity. Late fee for delayed return filing was also upheld as unchallenged by appellant. en-us Wed, 19 Mar 2025 00:00:00 +0530 Thu, 20 Mar 2025 08:21:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767518 CESTAT Allahabad allowed the appeal in part. The appellant had paid irregularly availed CENVAT credit and short-paid service tax during audit before show cause notice issuance. Under Section 11A(2) Central Excise Act 1944 and Section 73(3) Finance Act 1994, penalties equivalent to amounts already deposited were set aside as unjustified. However, denial of CENVAT credit was upheld due to lack of evidence. Interest demand was confirmed as appellant failed to produce payment evidence despite given opportunity. Late fee for delayed return filing was also upheld as unchallenged by appellant. Case-Laws Service Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767518