Absence of Input Services would Adversely Impact Quality and Efficiency of Output Service Provided: CESTAT quashes Penalty u/r 15 of CCR [Read Order]

The CESTAT quashed penalty imposed under Rule 15 of the CCR in the absence of input services would adversely impact quality and efficiency of output service provided
CESTAT Hyderabad - Input Services - CESTAT verdict on input service absence - CCR - Cenvat Credit Rules - Taxscan

The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed penalty imposed under Rule 15 of the Cenvat Credit Rules, 2004 ( CCR ) in the absence of input services would adversely impact quality and efficiency of output service provided. The Appellant herein is a 100% EOU registered with…

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