https://www.taxtmi.com/caselaws?id=767751 The Tribunal dismissed the appeal, affirming the imposition of a full penalty under Section 78 of the Finance Act, 1994, as the appellant failed to maintain transactions in specified records, relying instead on Tally software, which did not qualify. Additionally, the Tribunal upheld the disallowance of CENVAT credit, finding no merit in the appellant's argument regarding a typographical error in the rule citation, as the show cause notice correctly referenced the CENVAT Credit Rules, 2004. en-us Mon, 17 Mar 2025 00:00:00 +0530 Tue, 25 Mar 2025 08:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767751 The Tribunal dismissed the appeal, affirming the imposition of a full penalty under Section 78 of the Finance Act, 1994, as the appellant failed to maintain transactions in specified records, relying instead on Tally software, which did not qualify. Additionally, the Tribunal upheld the disallowance of CENVAT credit, finding no merit in the appellant's argument regarding a typographical error in the rule citation, as the show cause notice correctly referenced the CENVAT Credit Rules, 2004. Case-Laws Service Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767751