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TMI Blog2017 (12) TMI 770X X X X Extracts X X X X X X X X Extracts X X X X ..... s rea in the present case to suppress the facts and therefore, the Commissioner (A) has rightly observed that there is a reasonable cause for waiver of penalty by extending the benefit of Section 80 of the Finance Act, 1994, which was prevalent during the material point of time - appeal dismissed - decided against Revenue. - ST/21157/2017-SM - 22768/2017 - Dated:- 13-11-2017 - Shri S.S Garg, Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so appropriated the amount deposited by the assessee and also disallowed the CENVAT credit of ₹ 17,60,557/- being the ineligible credit availed and also imposed penalty under Section 78 of the Finance Act, 1994. Aggrieved by the said order, the assessee preferred an appeal before the Commissioner (A) and the Commissioner (A) set aside the penalties by extending the benefit of Section 80 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charged to the taxable service only and not on the reimbursement of expenses. He relied upon the decision in the case of Intercontinental Consultants and Technocrats Pvt. Ltd. Vs. UOI: 2012-TIOL-966-HC-DEL-ST wherein it was held that reimbursements are not liable to service tax and held Rule 5(1) is ultra vires to Section 67. He also submitted that the levy of service tax on reimbursement exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tinent to reproduce the findings of the Commissioner (A), which is contained in para 8 of the impugned order. 8. As regards penalty imposed under Section 78 of the Finance Act, 1994, and Rule 15(3) of the CENVAT Credit Rules, 2004, it is observed that the issues involved in the instant appeal came to light consequent to audit conducted on the records of the appellant, i.e., based on records p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax and I do not find any evidence to this effect. Accordingly, the entire penalty imposed under Section 78 of the Finance Act, 1994 and Rule 15(3) of the CENVAT credit Rules, 2004 is waived. 5. In view of my discussions above, I do not find any infirmity in the impugned order, which is upheld by dismissing the appeal of the Revenue. (Operative portion of the Order was pronounc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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