2012 (12) TMI 314

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..... charges + the service tax) to the service provider before November, 2006 itself and, therefore, there is nothing irregular in their taking the credit in November, 2006 - Service provider has defaulted/delayed in paying the service tax and the said service provider has not been included as a noticee in the present proceedings - appellant has made out a case for waiver of penalty imposed on them - .....

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..... ad dropped the proceedings in so for as the demand of service tax is concerned. However, taking note of the delay in payment of the service tax by the service provider on the services, he imposed penalty of Rs.24,35,525/- under Rule 15(2) of the CENVAT Credit Rules, 2004 read with Section 11 AC of the Central Excise Act, 1944. 3. The learned advocate submits that the appellants are not expected .....

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