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TMI Blog2018 (2) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant is engaged in the activities of online information and data services, renting of immovable property services etc. They also have registration as an Input Service Distributor. They availed credit of service tax paid on various services and capital goods under provisions of Cenvat Credit Rules, 2004. It was noticed by the Department, during the course of audit, that in a few cases, the appellant has wrongly availed CENVAT credit twice on the basis of the same document. On being pointed out by the audit, the appellant reversed the wrongly availed CENVAT credit along with interest. The Department proceeded to issue show-cause notice and vide the impugned order not only upheld the service tax paid along with interest but also imposed pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case was not covered under Section 73(3) as claimed by the appellant but the same was covered under Section 73(4A) of the Finance Act. i. United Communication, Udupi Vs. CCE, Mangalore-III [2012(281) ELT 168 (Kar.)] ii. S.S. Service Providers Vs. CCE&ST, Chandigarh [2017(47) STR 266 (Tri. Chan.)] 5. Heard both sides and perused the records. 6. The wrongly availed CENVAT credit is not being disputed by the appellant and the same has been reversed with interest as soon as the same has been pointed out by the Department. However the appellant agitates against the imposition of penalty. It stands further argued by the appellant in the appeal papers that the intent to evade tax is not sustainable against them since the demand has been rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued notice and not the person to whom it is issued. We take that, in ignorance of law, the authorities are indulging in the extravaganza and wasting their precious time and also the time of the Tribunal and this Court. It is high time that the authorities shall issue appropriate directions to see that such tax payers are not harassed. If such instances are noticed by this Court hereafter, certainly it will be a case for taking proper action against those law breakers." The above observations are applicable to the present case also. In any case, keeping in view the conduct of the appellant, it is a fit case for invoking provisions of Section 80 of the Finance Act, 1994 for waiving the penalty which is imposed. 7. In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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