2018 (8) TMI 998

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..... 10 (3) TMI 412 - ALLAHABAD HIGH COURT] is squarely applicable in the facts of the present case, where it was held that if CENVAT credit is reversed before utilization then there is no need for payment of interest on availment of such Cenvat credit and if the show cause notice is issued after reversal of Cenvat credit then penalty is not to be imposed. Appeal allowed - decided in favor of appell .....

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..... ined a view that appellant had availed Cenvat credit on civil work and the same was not admissible. The demands were raised through the issuance of show cause notices. The proposed demands were confirmed and appellants were directed to pay service tax along with interest. Further, penalty was imposed. Commissioner (Appeals) has not interfered in the order of Original Adjudicating Authority. I find .....

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