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TMI Blog2019 (4) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... hese amounts is bad. Penalty u/s 78 of FA - Held that:- The penalty under Section 78 is dropped as the issue relates to interpretation and no case of deliberate defiance is made out. Appeal allowed in part. - Service Tax Appeal No. 52199 of 2018 –SM - Final Order No. 50431/2019 - Dated:- 11-3-2019 - Sh. Anil Choudhary, Member (Judicial) Present for the Appellant: Sh. V. Swaminathan, Advocate Present for the Respondent: Sh. P. Juneja, Authorised Representative Per: Anil Choudhary: Heard the parties. 2. The appellant is engaged in the manufacture of auto parts and is registered with the Central Excise and Service Tax Department. Show cause notice dated 31 March, 2016 was issued for the period February, 2012 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before this Tribunal. 4. So far as the first issue of cenvat credit amounting to ₹ 2,11,027/- is concerned, the same was disallowed for the reason that the appellant did not produce invoice of the construction service received from one M/s Mayur Construction. The appellant produced copy of service tax paid on reverse charge mechanism basis. Learned Counsel has produced before me copy of ledger of M/s Mayur Construction from 01 April, 2010 to 29 February, 2012. During this period they have debited their works contract or with advance amount paid on lumpsum basis from time to time and have also credited the account vide entry dated 05 April, 2011 for Bill No. 34 dated 31 March, 2011, on 05 July, 2011 for Bill No. 35, on 30 August, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actory, hence allowable under Rule 2(k) of the Cenvat Credit Rules, 2004. 8. The next ground is that the appellant has deposited an amount of ₹ 81,762/- on the capital goods on which cenvat credit was taken on vitrified tiles used for flooring of the factory. Further, the appellant has deposited this amount on 27.12.2015, which is also taken note of in the show cause notice. Similarly, appellant was receiving services of rent-a-cab service on which they did not pay service tax under reverse charge mechanism, which on being pointed out, was deposited prior to issuance of show cause notice as is evident from the show cause notice. He further stated that the said amount has already been deposited/ reversed alongwith interest. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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