2012 (6) TMI 425

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..... d - however penalty redeuced. - E/1237 OF 2009-SM - 446 OF 2011 SM(Br) - Dated:- 14-7-2011 - D.N. PANDA, J. Manish Saharan for the Appellant. Anil Khanna for the Respondent. ORDER D.N. Panda, Judicial Member The service tax paid by the appellant as a recipient of photography service was claimed to be set off against excise duty liability and that has been denied by both th .....

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..... has same submission before the Tribunal without bringing dependability and integrity of the photography service to the manufacture for the purpose of claiming cenvat credit on the service tax paid on photography service. The show cause notice in terms of para 5 thereof brought out that noticee had not used photography service in or in relation to manufacture/clearance of their final product. Ther .....

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..... it transpires that there was a contravention of law when wrong credit was availed. But conduct of the appellant suggests maximum penalty need not be imposed. Accordingly, the penalty imposed under Rule 15(3) of Cenvat Credit Rules, 2004 is reduced to Rs. 1000/- only. 6. Accordingly, appeal is partly allowed confirming adjudication but only reducing penalty to the aforesaid amount. - - TaxT .....

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