https://www.taxtmi.com/caselaws?id=772978 CESTAT New Delhi allowed the appeal partially. The tribunal set aside service tax demand of Rs.69,88,709/- with interest and penalties, ruling that forfeited deposits/penalties do not constitute consideration for declared services under Section 66E(e) of Finance Act, 1994, following precedent in South Eastern Coal Fields Ltd. case. However, the Cenvat credit disallowance issue was remanded to original adjudicating authority for fresh decision after appellant produces requisite invoices and documents to establish proper availment under Rule 3(4) of Cenvat Credit Rules, 2004. en-us Tue, 11 Mar 2025 00:00:00 +0530 Mon, 16 Jun 2025 14:06:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772978 CESTAT New Delhi allowed the appeal partially. The tribunal set aside service tax demand of Rs.69,88,709/- with interest and penalties, ruling that forfeited deposits/penalties do not constitute consideration for declared services under Section 66E(e) of Finance Act, 1994, following precedent in South Eastern Coal Fields Ltd. case. However, the Cenvat credit disallowance issue was remanded to original adjudicating authority for fresh decision after appellant produces requisite invoices and documents to establish proper availment under Rule 3(4) of Cenvat Credit Rules, 2004. Case-Laws Service Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772978