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TMI Blog2017 (5) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... relief to the appellant even in case of penalties imposed u/s 76 of the FA, 1994 and Rule 15 (3) of CCR, 2004, when the appellant did not present any redeeming facts in their favor. Appeal dismissed - decided against appellant. - ST/117/2008 - A/10998/2017 - Dated:- 19-5-2017 - Dr. D. M. Misra, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) For Appellant : Shri Aditya Tripa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax at the rate of 40% after availment of abatement on total value of services provided, and they also availed benefit of Cenvat Credit on the inputs, which is not admissible as the Notification No.1/2006-St dated 01.03.2006 says that benefit of availment of abatement for payment of service tax is not admissible when Cenvat credit is availed. Thus, the appellant wrongly availed benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order-in-appeal confirmed the demand of service tax of ₹ 29,890/-; confirmed the demand of ₹ 65,325/- and disallowed benefit of Notification No. 1/2006-St (supra); confirmed demand of Cenvat Credit of ₹ 18,066/-; and also confirmed the interests on above amounts; confirmed penalties under Section 76 of Finance Act, 1994 at ₹ 100 per day for the period of non payment to a ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The confirmation of recovery of Cenvat credit of ₹ 18,066/- is also sustained as related documents (Invoices/Bills) have not been produced by the appellant. 4.1. Further, we find that there is no scope to give any relief to the appellant even in case of penalties imposed under Section 76 of the Finance Act, 1994 and Rule 15 (3) of Cenvat Credit Rules, 2004, when the appellant did not p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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