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TMI Blog2019 (2) TMI 1556X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal of the Revenue by holding that if the CENVAT credit is reversed without utilization then no interest and penalty is payable. The imposition of penalty of ₹ 9,910/- under Section 78 with regard to the “Man Power Supply Agency Service” is also not sustainable because the appellant has paid the Service Tax along with interest before the issuance of SCN as far as this Service Tax is co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed irregular CENVAT credit of ₹ 2,914/-, short paid Service Tax of ₹ 9,910/- in respect of Man Power Supply Agency Service for the month of August 2018, irregularly availed CENVAT credit of ₹ 1,79,138/- on legal fee paid towards Distillery Availed double CENVAT credit of ₹ 6,430/- (twice on the same invoice). The appellant had reversed the above mentioned tax. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed the appeal before the Commissioner (A) who rejected the same. Hence, this appeal. 3. Heard both sides and perused the records of the case. 4. Ld. Counsel for the appellants submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that as soon as the irregular availment of CENVAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usties Fabrics Vs. CCE, 2016 (8) TMI-752 (affirmed by Hon ble Karnataka High Court as reported in 2018 (7) TMI-1369). Ashok Iron Works Ltd. Vs. CCe, 2019 (2) TMI-666. Positive Packaging Ind. Ltd. Vs. CCE, 2019 (2) TMI-1279. Tata Business Support Services Ltd. Vs. CCE, 2017 (52) STR-346. Cushman Wakefield Property Management Services India Pvt. Ltd. Vs. CCE, 2017 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is also not sustainable because the appellant has paid the Service Tax along with interest before the issuance of SCN as far as this Service Tax is concerned. In view of my discussion above, I hold that the demand of interest and imposition of penalty is bad in law. Therefore, I set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any. (Operative ..... X X X X Extracts X X X X X X X X Extracts X X X X
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