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2018 (5) TMI 1043 - AT - Central ExciseCENVAT credit - input service distribution - excess credit which was distributed by their I-lead Office - penalty - Held that: - there is absence of malafide intention on the part of the respondent in distributing the CENVAT credit as input service distributor and mens rea does not stand established in the present case. Penalties - Held that: - if the CENVAT Credit is passed on as are ISD and that there was no evidence to show that it was done in malafide intention, the first appellate authority was correct in setting aside the penalties imposed by the adjudicating authority. Appeal dismissed - decided against Revenue.
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