CCE vs Vision Mattel Aids (P) Ltd.
Evasion of duty by company: Liability of director-No substantial evidence to prove involvement of second appellant-director, No penalty imposable-The tribunal had recorded a finding that there was no substantial evidence to prove that the second appellant-director was involved in evasion of duty [LexDoc Id : 404469]
CCE vs Jagatjit Industries Ltd.
Cenvat credit of service tax: Credit wrongly availed but later reversed on irregularity being detected-Concurrent finding by lower authorities that credit wrongly availed was reversed, No question of any demand of tax or interest on credit reversed and not availed of, Appeal dismissed-The assessee provided management consultancy service exigible to service tax. It wrongly availed cenvat credit in respect of service tax paid but the [LexDoc Id : 416134]
