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TMI Blog2018 (5) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... mount had been deposited before the issuance of show cause notice, can penalty be imposed under Section 78 of the Act. He should also discuss imposition of penalty under Section 77 of the Act. The matter is remanded to the original authority for deciding the issue afresh - appeal allowed by way of remand. - Service Tax Appeal No.ST/50090/2018 [SM] - A/51626/2018-SM[BR] - Dated:- 9-4-2018 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) for the Appellant : Mr.Hemant S.Modh, Advocate for the Respondent: Mr.P.Juneja, D.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 28.08.2017 passed by the Commissioner (Appeals), GST, Customs and Central Excise, Bhopal. 2. Brief facts of the case are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has reduced the penalty imposed under Section 78 of the Act to 50% of the Service tax demand. In support of such reduction in the quantum of penalty, the ld. Commissioner (Appeals) has held that the transactions were duly recorded by the appellant in its books of accounts and thus, under the proviso to Section 78 of the Act, the appellant is liable to pay penalty of only 50 % of the adjudged Service Tax demand. 3. The ld. Advocate appearing for the appellant submits that the submissions of the appellant that it had deposited ₹ 8,44,077/- and ₹ 7,92,442/- has not been properly addressed either by the original authority or by the Commissioner (Appeals). He further submits that taking of Cenvat credit of ₹ 32,321/- and &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er that the Cenvat Credit of ₹ 32,321/- and ₹ 14,355/- was taken by the appellant. However, while discussing the issue regarding eligibility to Cenvat Credit, the adjudicating authority has only recorded that their contention of allowing the Cenvat Credit is misplaced as the same is not applicable to the present case . From the said observation of the adjudicating authority, it transpires that the matter has not been properly adjudicated inasmuch as, the submissions of the appellant recorded vide paragraph 6 in the said order has not at all been considered. Thus, I am of the view that the matter should go back to the original authority for recording of specific findings with regard to eligibility of Cenvat Credit to the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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