2014 (7) TMI 327

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..... he appellants were to pay service tax promptly, they would have got the CENVAT credit benefit and therefore the situation is entirely revenue-neutral. Under these circumstances, it cannot be said that appellants had caused evasion of the tax. Apparently the claim of the appellant that it was a mistake appears to be correct - Decided in favour of assessee. - ST/26489/2013-DB - Final Order No.20883 .....

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..... of Finance Act 1994. 2. Heard both the sides, 3. In our view in this case the penalties under Sections 77 78 also can be waived by invoking the provisions of Section 80 of Finance Act in view of the fact that if the appellants were to pay service tax promptly, they would have got the CENVAT credit benefit and therefore the situation is entirely revenue-neutral. Under these circumstances, i .....

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