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TMI Blog2019 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... matter was investigated by the Preventive Officer but after pointing out the non- payment of service tax, the appellant have admittedly paid the amount along with the interest and penalty under Section 76, thereafter, neither any SCN was issued nor any adjudication order was passed on the issue of non-payment of service tax. Consequently the proceeding, as regard the demand of service tax came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. L. Patra, Authorised representative for the Respondent ORDER RAMESH NAIR The brief facts of the case are that on certain services the appellant did not discharge the service tax, subsequently the Preventive Officer pointed out on the visit of the factory that the appellant have not paid the service tax on reverse charge basis in respect of services such as man power service, security ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the service tax paid involving the suppression of fact, is not admissible. The adjudicating authority denied the cenvat credit and the same was upheld by the Commissioner (Appeal), therefore the present appeal. 2. Sh. Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that there is no suppression of facts for the reason that after the inquiry from the Preventive Officer, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) * Hindalco Industries Ltd.-2015 (40) STR 155 (Tri.-Del.) 3. Sh. L. Parta Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. I find that the only reason for denial of the credit invokation of Rule 9(1)(bb). I find that though the matter was investigated by the Preventive Officer b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise in case of suppression of facts the provision of Section 78 is invokable which was neither invoked nor asked to pay the penalty under Section 78. These undisputed facts clearly show that there is no suppression of facts on the part of the appellant for non-payment of Service Tax. Consequently, Rule 9(1)(bb) cannot be invoked, accordingly, the denial of cenvat credit is not tenable. 5. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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