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TMI Blog2012 (11) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... raiyan, Technical Member 1.1 Appeal No.ST/2295/2010 is by M/s. CCL Products (India) Ltd. against order of the Commissioner (Appeals) dated 9.10.2006. Appeal No.E/1974/2010 is by the Commissioner against the very same order. The relevant facts in brief are as follows. 1.2 A show-cause notice was issued proposing recovery of service tax of Rs.2,66,924/- along with interest and proposing imposition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order dated 9.6.2010 enhanced the penalty from Rs.66,731/- to Rs.2,66,924/-. Party's appeal before Commissioner (Appeals) for setting aside the penalty stands rejected. 2. Heard learned Superintendent (AR). None appears for the party inspite of notice. However, they have filed written submissions which have been taken into account. 3. Learned Superintendent (AR) submits that the assessee has r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se vs. Krishna Poduval - 2006 (1) S.T.R. 185 (Ker.) and decision of the Hon'ble High Court of Delhi in the case of Baja] Travels Ltd. vs. CST: 2012 (25) S.T.R. 417 (Del.), she submits that prior to amendment dated 16.5.2008, penalties under Section 76 and 78 are separately imposable. 4.1 I have carefully considered the submissions from both sides and perused the records. The original authority in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 66A of the Finance Act. Since the services were clearly input services for the appellant, the assessee was eligible for credit of service tax if the same had been paid by them. As a 100% EOU, they are also eligible to get refund of service tax credit in terms of Rule 5 of the CENVAT Credit Rules, 2004. Under these circumstances, their claim for the revenue neutrality and consequently absence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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