Levy of penalty - Since the appellant have admittedly paid ...

Appellant Entitled to Cenvat Credit; No Penalty Due to Lack of Malafide Intent u/s 80.

April 21, 2023

Case Laws Service Tax AT

Levy of penalty - Since the appellant have admittedly paid service tax along with interest and moreover, they were otherwise entitled for the Cenvat credit for the service tax they have paid, in a routine course, no malafide intention can be attributed to the appellant, therefore invoking Section 80, in the facts and circumstance of the case, the penalty is not imposable - AT

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Levy of penalty - Since the appellant have admittedly paid ...

Appellant Entitled to Cenvat Credit; No Penalty Due to Lack of Malafide Intent u/s 80.

April 21, 2023

Case Laws Service Tax AT

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