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TMI Blog2018 (11) TMI 1523X X X X Extracts X X X X X X X X Extracts X X X X ..... nd are eligible for the benefit of Section 80(2) of the Finance Act, 1994 - having discharge of service tax liability within time there was no reason to visit the appellant on any penalty. The penalty imposed on appellant is set aside. Demand of ineligible CENVAT credit - Held that:- The submission of the Counsel seems to be acceptable these payments were made from the head office as a receiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides and perused the records. 3. On perusal of records, it transpires that the issue is regarding demand of service tax from the appellant of a service tax an amount of ₹ 20,116/- interest thereof. On the ground that appellant had not paid the tax on Renting of Immovable Property service and another issue which was raised is regarding denial of CENVAT credit of ₹ 6,88,215/- on vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the chart prepared by them. The CENVAT credit of service tax paid on various input services like Telephone charges, Mobile Charges, Advertisement, Vehicle Servicing and Polishing, Travels, Insurances, Cleaning, Courier and Security Services. He draws my attention to the specimen invoices enclosed and produced before the Bench and submits that the lower authority has taken a view in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance Act, 1994. As regards the setting aside the penalty, the Finance Act, 2012 specifically mandates from the penalty if the amount of service tax liability and the interest in respect of Renting of immovable property services is discharge within six months from 28.05.2012. In view of this, I find that having discharge of service tax liability within time there was no reason to visit the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CENVAT credit. Without going on this point leaving all the issues open and the matter pertaining to eligibility to avail CENVAT credit is remitted back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice. Appellant is with liberty to produce the documents on which he wishes to rely upon. 8. In view of the foregoing, the appeal is part ..... X X X X Extracts X X X X X X X X Extracts X X X X
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