https://www.taxtmi.com/caselaws?id=784893 Whether CENVAT credit availed for service tax on a courier licence was legally taken and liable to demand and penalty. The tribunal applied the principle that reversal of unutilized CENVAT credit before utilization amounts to non-availment; therefore a subsequent show cause notice demanding the credit and levying penalty under r.15(5) CCR, 2004 read with s.11AC, CEA, 1944 could not stand. Reasoning: evidence showed credit was reversed prior to use and audit, so there was no surviving credit to be recovered. Outcome: demand and penalty confirmed by the adjudicating authority were set aside; appeal allowed in part. en-us Fri, 09 Jan 2026 00:00:00 +0530 Wed, 14 Jan 2026 08:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784893 Whether CENVAT credit availed for service tax on a courier licence was legally taken and liable to demand and penalty. The tribunal applied the principle that reversal of unutilized CENVAT credit before utilization amounts to non-availment; therefore a subsequent show cause notice demanding the credit and levying penalty under r.15(5) CCR, 2004 read with s.11AC, CEA, 1944 could not stand. Reasoning: evidence showed credit was reversed prior to use and audit, so there was no surviving credit to be recovered. Outcome: demand and penalty confirmed by the adjudicating authority were set aside; appeal allowed in part. Case-Laws Central Excise Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784893