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TMI Blog2017 (11) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... ent appellant was not required to pay service tax in cash and it was only adjustable against the said cenvat credit. Therefore the penalty of ₹ 19 lakhs i.e. equal to the Cenvat Credit under Section 78 of the Finance Act, is not sustainable - demand of service tax, interest and payment thereof made by the appellant is maintained - appeal allowed in part. - ST/82/12 - A/89892/17/STB - Dated:- 27-9-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri V.B. Gaikwad, Advocate for Appellant Shri A.B.Kulgod, Asstt. Commr. (A.R) for respondent ORDER Per: Ramesh Nair The fact of the case is that the appellant is operating Tomato FM Radio Channel. They during the period October 2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 (21) STR 455 (Tri.-Ahmd.) (iv) Amrut Bhagini Mandal (Trading Unit) Vs. CCE Pune-II - Final Order No. A/116/15/EB, dt. 18.12.2014 (v) Sumitra Television Network Vs. Commissioner of Central Excise, Kolhapur - Final Order No. A/141/12/CSTB/C-I dt. 15.02.2012 (vi) Deputy Commr. Of C. Ex., Thrissur-I Vs. Apollo Tyres Ltd. - 2012 (281) E.L.T. 370 (Ker.) (vii) Uniworth Textiles Ltd. Vs. Commissioner of Central Excise, Raipur - 2013 (288) E.L.T. 161 (S.C.). 3. Shri A.B. Kulgud, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the appellant had collected service tax from the service recipient as per the statement given by Shri Deepa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cash and it was only adjustable against the said cenvat credit. Therefore the penalty of ₹ 19 lakhs i.e. equal to the Cenvat Credit under Section 78 of the Finance Act, is not sustainable. We therefore set aside the penalty of ₹ 19 lakhs out of the total penalty of ₹ 27,13,790/-. Needless to say that if the amount of 25% of the remaining penalty along with service tax and interest has been paid by the appellant within 30 days from the date of communication of the order-in-original, the benefit of second proviso to Section 78 is available to the appellant, accordingly penalty shall stand reduced to 25% of penalty ₹ 18,13,790/-. The demand of service tax, interest and payment thereof made by the appellant is maintained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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