https://www.taxtmi.com/caselaws?id=778132 CESTAT AHMEDABAD - AT held that availment and utilization of Cenvat credit for construction-related work contract service was wrongful and constituted non-payment/short payment of service tax, but because the transactions were recorded in statutory returns and the appellant had paid tax, interest and 1% per month penalty under section 73(4A), the matter should have been closed without issuance of a show-cause notice. The tribunal set aside the additional equal penalty under section 78(1), ruling the penalty already deposited under section 73(4A) sufficient. Appeal allowed. en-us Tue, 09 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778132 CESTAT AHMEDABAD - AT held that availment and utilization of Cenvat credit for construction-related work contract service was wrongful and constituted non-payment/short payment of service tax, but because the transactions were recorded in statutory returns and the appellant had paid tax, interest and 1% per month penalty under section 73(4A), the matter should have been closed without issuance of a show-cause notice. The tribunal set aside the additional equal penalty under section 78(1), ruling the penalty already deposited under section 73(4A) sufficient. Appeal allowed. Case-Laws Service Tax Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778132