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TMI Blog2015 (2) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... to confusion in the mind of tax payers. When the notifications are frequently issued sometimes exempting services, then withdrawing exemption and then again issuing exemption, the assessees are not able to follow the notifications due to confusion. We find that no mens-rea or deliberate act of avoidance of payment of service tax has been established by the Revenue. As far as second issue of avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. (2011 (1) TMI 746 - KARNATAKA HIGH COURT) and in the case of CCE & SR, Bangalore vs. Adecco Flexione Workforce Solutions Ltd. (2011 (9) TMI 114 - KARNATAKA HIGH COURT). - Impugned order set aside - Decided in favour of assessee. - Appeal No. ST/382/2009-CU (DB) - Final Order No. 50195/2015 - Dated:- 19-1-2015 - Mr. P. K. Das And Mr. P. S. Pruthi,JJ. For the Appellant : Shri Gagan Kohli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service, were entitled to use cenvat credit only to the extent of amount not exceeding 20% of the amount of service tax payable on taxable output service in terms of Rule 2(l) of Cenvat Credit Rules, 2004 which they did not follow and therefore demand of service tax was raised. Penalties were imposed under sections 76, 78 and under Rule 15(4) of Cenvat Credit Rules, 2004. 3. Heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption and then again issuing exemption, the assessees are not able to follow the notifications due to confusion. We find that no mens-rea or deliberate act of avoidance of payment of service tax has been established by the Revenue. As far as second issue of availability of excess cenvat credit is concerned, We find that the appellant voluntarily paid tax alongwith interest when being pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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