2019 (7) TMI 1139

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..... LD THAT:- It is not only the payment of amount, interest and 25% penalty but the appellant needs to give an intimation to the department accepting their liability which the appellant had not given, in such case if at all the Revenue is of the view that the amount is legally payable, it was incumbent on the Revenue to issue a SCN which they failed to do so. Therefore, in these circumstances, the ap .....

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..... as been paying service tax. They are also outsourcing the services of a service provider which is used in relation to the output service of Erection, Commissioning and Installation. The appellant availed the cenvat Credit on such inputs service. The audit has raised the objection, they reversed credit along with interest and 25% penalty. Subsequently, within one year of their payment, the appellan .....

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..... n with regard to this payment. Therefore, the refund claim made by them is legal and correct. He placed reliance on the following judgment: Nirlep Alliances Ltd.-2018 (362) ELT 915 (Tri.-Mumbai) K. Padmanaban Logistices Pvt. Ltd.-2018 (362) ELT 916 (Tri. Chennai) Veena Industries Ltd.-2015 (12) LCX0065 Godrej Boyce Mfg.Co.Ltd-2016 (0 .....

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..... g with the interest Payable thereon under section 11AA and penalty equal to one per cent of such duty per month to be calculated from the month following the month in which such duty was payable, but not exceeding a maximum of twenty-five per cent of the duty, and inform the Central Excise Officer of such Payment in writing. 7) The Central Excise Officer, receipt of informati .....

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..... he department accepting their liability which the appellant had not given, in such case if at all the Revenue is of the view that the amount is legally payable, it was incumbetment on the Revenue to issue a SCN which they failed to do so. Therefore, in these circumstances, the appellant is rightly entitled for refund of the amount of Cenvat Credit, interest and penalty paid by them. Accordingly, I .....

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