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TMI Blog2013 (2) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... he Credit of Rs.80,446/- in March, 2008 and such payment has not been disputed. As the Revenue has accepted the fact that the assessee had paid interest for the entire period on CENVAT Credit wrongly availed by them no merit in the present Appeal filed by the Revenue on the aspect of penalty. Order of the Commissioner (Appeals) to the extent of dropping the penalty against the assessee is upheld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the period from December, 2006 to April, 2007, the Respondent had constructed roads within the premises of the factory, for which service tax was paid by them to the service provider and accordingly, they had availed CENVAT Credit on the service tax paid on the said service. The Department, during the course of audit, had pointed out that the CENVAT Credit was not admissible to the Respondent on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal. 3. Learned AR appearing for the Revenue reiterated the findings of the learned Commissioner (Appeals). 4. Learned Advocate appearing for the Respondent has submitted that they do not dispute the reversal of the CENVAT Credit and they had paid interest of Rs.15,178/- for the period from December, 2006 to April, 2007 on the amount of CENVAT Credit of Rs.80,446/- wrongly availed by them, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cepted the fact that the Respondent had paid interest for the entire period on CENVAT Credit wrongly availed by them. In these circumstances, I do not find merit in the present Appeal filed by the Revenue on the aspect of penalty. Consequently, the Order of the learned Commissioner (Appeals) to the extent of dropping the penalty against the Respondent, is upheld. The Appeal of the Revenue is partl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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