2018 (11) TMI 160

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..... the credit - the demand of interest and penalty cannot sustain - duty demand upheld - appeal allowed in part. - Appeal No. E/41886/2018 - Final Order No. 42749/2018 - Dated:- 1-11-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri G. Thangaraj, Consultant for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that on verification of acco .....

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..... egularly availed credit and had sufficient balance of credit during the disputed period. Since the appellant has reversed the credit before utilization, he prayed that the interest and penalty may be waived. He relied upon the decision in the case of Strategic Engineering P. Ltd. 2014 (310) ELT 509 (Mad.) and Tata Business Support Services Ltd. Vs. Commissioner of Service Tax 2017 (52) STR 346 .....

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