2011 (5) TMI 557

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ter issuance of show cause notice and hence, provisions of Section 73 could not be invoked by the lower authorities and no penalty should have been imposed on them - Decided in favour of assessee. - ST/Stay/1658/2010, ST/2708/2010 - 428/2011 - Dated:- 30-5-2011 - M V Ravindran, B S V Murthy, JJ. For Appellant: Shri B Seshagiri Rao, Adv. For Respondent: Shri M Ravi Rajendran, JDR Per .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax and the interest thereof has been deposited after issuance of show cause notice and hence, provisions of Section 73 could not be invoked by the lower authorities and no penalty should have been imposed on them. They are challenging the penalty imposed by the Adjudicating Authority. It is his submission that they are eligible for claiming the cenvat credit paid by them on such services. 5. O .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X