2018 (8) TMI 1340

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..... that:- The appellant had taken the stand that CENVAT credit inadvertently availed by it had not been utilised for payment of Service Tax - Since the appellant had sufficient balance in its CENVAT account during the disputed period, taking of excess credit and subsequent reversal thereof, cannot be interpreted to say that there was intention to defraud the Government Revenue. Imposition of pena .....

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..... nded that the ingredients contained in the above statutory provisions are not fulfilled for imposition of penalty on the appellant. 2. Heard both sides. 3. On perusal of the appeal memorandum filed by the appellant before the Commissioner (Appeals), I find that the appellant had taken the stand that CENVAT credit inadvertently availed by it had not been utilised for payment of Service Tax. H .....

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