2018 (12) TMI 1641

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..... MI 1582 - CESTAT CHANDIGARH] the issue came before this Tribunal that without any appropriation of demand, interest cannot be demanded and penalty cannot be imposed and this Tribunal after going through the facts of that case, held that Admittedly, in this case the SCN has not been issued to the appellant to demand of interest only and to impose penalty. As no demand of service tax has sought to .....

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..... that during the course of Audit, it was pointed out to the appellant that they have availed cenvat credit on capital goods as well as also claimed depreciation under Income Tax Act, 1961 on the capital goods. As per the Cenvat Credit Rules, if the assessee is claiming depreciation of capital goods before the income tax authorities, the assessee is not entitled to claim cenvat credit on capital goo .....

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..... case, it is observed as under:- 7. In the case of Total Security System (Supra), the same issue came up before this Tribunal wherein the assessee did not pay service tax in time which was paid later on, thereafter, the show cause notice was issued to the assessee to demand interest and to impose penalty under Section 76 of the Act. 8. In those set of facts obse .....

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