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TMI Blog2018 (7) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Credit availed - Held that:- Before availing the CENVAT Credit the issue was remained in their favour in terms of larger bench judgment in the case of Bhayana Builders [2013 (9) TMI 294 - CESTAT NEW DELHI (LB)], however, the appellant had availed the CENVAT Credit paid on the Service Tax, since availed the CENVAT Credit even though the judgment of Bhayana Builders was in their favour on the poi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, penalties and interest was confirmed. The case of the department is that the appellant have misused the benefit of Notification No.15/2004-ST by not including the value of free supplies used in providing the output Services, namely, Commercial and Industrial Construction Service. Accordingly, the appellant was liable to pay the Service Tax with effect from 16.06.2005. Earlier, this matter was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of assessee in case of Bhayana Builders, therefore, there is no malafide intention on the part of the appellant with intented to evade Service tax, therefore, the penalties under Section 76 and 78 which was not imposable in terms of Section 80 of the Finance Act, 1994. 4. Shri J. Nagori, Ld. Additional Commissioner (AR) appearing on behalf of the Revenue reiterated the findings of the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd they have also paid the interest on the Service Tax demand. Before availing the CENVAT Credit the issue was remained in their favour in terms of larger bench judgment in the case of Bhayana Builders (Supra), however, the appellant had availed the CENVAT Credit paid on the Service Tax, since availed the CENVAT Credit even though the judgment of Bhayana Builders was in their favour on the point o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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