2019 (3) TMI 1367

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..... he credit of the electricity consumed by them. The situation is, therefore, a revenue neutral one as argued by the learned counsel for the appellant - the penalty imposed is unjustified. Penalty set aside - other demand upheld - appeal allowed in part. - E/41992/2018 - FINAL ORDER NO. 40040/2019 - Dated:- 7-1-2019 - Smt. Sulekha Beevi C.S, Judicial Member For the Appellant Shri Sai Pras .....

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..... tion to generation of electricity which is used by sister Unit, show-cause notice was issued proposing to recover the credit of input services along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand of ₹ 8,49,320/- along with interest and imposed equal penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this .....

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..... imposed penalty. He submitted that the appellant is not contesting the issue on merits and pleaded that the penalty may be set aside. 3. On behalf of the Authorised Representative for the Revenue, Shri L. Nanda Kumar supported the findings in the impugned order. He argued that the appellant has wrongly availed the credit in respect of input services relating to the windmill. The input services .....

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