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TMI Blog2019 (4) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... the subsidy has got direct nexus with the manufacturing activity - In order to procure the capital goods, subsidy was allowed by State Government. Power incentives/subsidy has direct nexus with the manufacturing activities. Penalty - HELD THAT:- There is no element of suppression of facts or willful mis-statement etc. with intent to evade payment of service tax - Penalty set aside - appeal allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t case lies in a narrow compass, with the consent of ld. D.R. for the Revenue, the appeal itself is taken up for final disposal. 4. The present appeal is filed by the appellant against the Order-in-Appeal No.82/SKS/BOL/CE/2017-18 dated 16.03.2018 passed by CGST Central Excise, Bolpur Commissionerate. 5. Brief facts of the case are that the appellant is engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed equal amount of penalty in terms of Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. On appeal, the lower appellate authority upheld the adjudication order and dismissed the appeal. Hence, the present appeal before the Tribunal. 6. The appellants in their grounds of appeal, submitted that for the purpose of purchasing the capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidy, the project would not have been viable. It is one of their grounds that at the stage of project report also, they have considered this subsidy available with regard to power and capital goods for setting up of a Unit in the remote/backward area. Further, it is also their grounds that there is no suppression of facts under the facts and circumstances of the case and hence the question of impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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