2018 (11) TMI 1518

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..... d for payment of service tax on the output service. Thus the provisions of Rule 15 of the rules cannot be sustained for imposition of equal amount of penalty, inasmuch as there was no intention on the part of the appellant to defraud the Government revenue by availing the irregular Cenvat Credit - the penalty imposed in the impugned order cannot stand for judicial scrutiny and accordingly, the sam .....

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..... lars were not reflected in the service tax returns. During the course of audit of accounts by the Service Tax Department, the discrepancy was noticed and accordingly, the show cause notice was issued to the appellant, seeking for recovery of the wrongly Cenvat Credit alongwith interest and for imposition of equal amount of penalty. The matter was adjudicated against the appellant, wherein the prop .....

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..... scribed column provided in the ST-3 returns. Since the appellant contended that the credit amount, in question, has already been reversed, I am of the view that the matter should go back to the original authority for verification of such reversal particulars. It is admitted fact on record that the credit availed by the appellant had not been utilized for payment of service tax on the output servic .....

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