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TMI Blog2019 (4) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly, for the period from December, 2013 to March, 2014, instead of interest calculated at ₹ 12,77,475/-, but the same should be ₹ 5,82,559/-. Penalty u/s 76 and 78 of FA - Held that:- There is no case made out for willful contravention of or mis-conduct and fraud made out against the appellant. Thus, the penalty under Section 78 and 76 is set aside. There is cogent reasons given by the appellant for delayed payment of tax, which has been found justifiable. Further, there is nothing fraudulent or deliberate delay on the part of the appellant, in view of the debtors/outstanding for output services - penalty under Section 76 & 78 is set aside. The appeal is allowed - decided in favor of appellant. - Service Tax Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 65B(44) of the Finance Act, 1994. 7. The court below has denied the cenvat credit on various services as follows:- YEAR SERVICES CENVAT CREDIT TAKEN 2011-12 VEHICLE HIRING 2822 A.C.SUPPLY 1279 2012-13 HOTEL 579 A.C.SUPPLY 1535 MEAL COUPEN 75 VEHICLE HIRING 3499 2013-14 HOTEL 15,361 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these services do not fall within the purview of either the main part or inclusive part of the definition of input service as laid down in Rule 2(1) of the Cenvat Credit Rules, 2004. 12. Having considered the rival contentions, I hold that all the mentioned services, have been received admittedly by the appellant and availed by them in rendering of the output services. Accordingly, I hold that all the services in question are eligible for cenvat credit under Rule 2 (l)of the Cenvat Credit Rules, 2004, which provides, any service received by the output service provider for rendering an output service are eligible for input service credit . 13. The next issue is regarding the confirmation of interest under Section 75 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jan-14 5 Jan-14 5 Feb-15 365 18.00% 569475 153063.00 416412.00 74954.00 Feb-14 5 Mar 14 10 Feb-15 342 18.00% 1383268.00 76001.00 1307267.00 220480.00 10 Feb-15 Mar-14 31 Mar14 10 Feb-15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel urges that from the data of outstanding debtors and the bills raised, it is evident that due to financial crunch, the appellant was facing difficulty, which resulted in delay in payment of tax. Consequently, it is an admitted fact that the appellant having been paying the tax regularly, and cleared the payment of tax with interest by 11/02/2015, almost two years before the issue of show cause notice on 19.07.2017. According to the finding of the court below, the appellant has deliberately delayed in payment of tax. 19. Having considered the rival contentions, I find that there is cogent reasons given by the appellant for delayed payment of tax, which has been found justifiable. Further, there is nothing fraudulent or deliberate d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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