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TMI Blog2013 (10) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... en – Held that:- Penal provisions under Rule 15 (2) and Section 11AC are of different nature - If there is circumstance for imposing penalty under section 11AC only that section will apply - Otherwise, penalty should be imposed under Rule 15 (2) only - this is not a case of suppression, collusion or willful mistake with intention to evade payment of duty - thus section 11AC is not warranted - onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... road during the period May 2009. Initially the appellants did not pay service tax on payment made for such services. When their liability was pointed out by officers of the department, they paid the service tax amount along with interest. They took Cenvat credit of not only service tax paid but also on interest paid. Then, Revenue pointed out that they were not eligible for credit of interest amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue points out that this mistake was detected only during audit and but for audit that they would have availed the benefit of said credit and therefore penalty imposed under section 11AC is proper and legal. 5. I have considered the submissions on both sides. Penal provisions under Rule 15 (2) and Section 11AC are of different nature. If there is circumstance for imposing penalty under section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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