9911796707
TMI Blog2010 (2) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. Held that - since impugned order did not concern about default in payment of service tax or any other provisions or any other infraction under 1994 Act penalties u/s 76 and 77 were not to be imposed. - ST/152 OF 2008 - 482 OF 2010 - Dated:- 5-2-2010 - P. KARTHIKEYAN, TECHNICAL MEMBER S. Krishnamurthy for the Appellant. M. Vivekanandan for the Respondent. ORDER 1. M/s. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to pay the tax already paid. The departmental officers tentatively found that such availment of Cenvat credit was illegal. Accordingly after due process of law, the original authority demanded the Cenvat credit of service tax irregularly taken under rule 14 of the Cenvat Credit Rules, 2004 along with applicable interest. Equal amount of penalty was imposed under rule 15(4) of Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led Cenvat credit by reason of fraud, collusion, wilful mis-statement, suppression of facts or contravention of any of the provisions of Finance Act or Rules made thereunder with intention to evade payment of service tax. The show-cause notice did not allege any such fraud, collusion etc. on the part of the appellants nor was there any such finding in the order of the original authority or in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wrongly availed Cenvat credit of an amount of Rs. 1,09,366. The lower authorities have passed orders demanding the said amount under rule 14 of Cenvat Credit Rules in accordance with law. The appellant has already paid the above amount of service tax along with applicable interest. Equal amount of penalty has been imposed invoking provisions of rule 15(4) of Cenvat Credit Rules. I find that as ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stances, this penalty is liable to be vacated. It is ordered accordingly. As regards penalty imposed under sections 76 and 77, the relevant provisions are not attracted as they relate to default in payment of service tax and any infraction for which no penalty is provided under the Finance Act respectively. The impugned order does not concern default in payment of service tax or any other provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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