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TMI Blog2019 (10) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... section (3) of section 73, no SCN is to be issued when the credit is reversed on being pointed out by officers of the department. The present SCN has been issued alleging for fraud and suppression of facts on the appellants. The suppression alleged by the department is that while reversing the wrongly availed credit, the appellant has not reversed the entire amount. This cannot be considered as po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Man-power Supply Agency Services. During the course of audit, certain objections were raised mainly with regard to wrong availment of credit. On being pointed out, the appellants reversed the same along with interest. Later on, show-cause notice was issued proposing to demand penalty for the wrongly availed credit. After due process of law, the original authority imposed penalty of ₹ 28,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant had paid the amount even before the issuance of the show-cause notice on being pointed out by the audit party. The present show-cause notice proposes only to impose penalty. There are no findings with regard to any intention to evade payment of service tax on the part of the appellants. The Commissioner (Appeals) taking note of this fact that the amount paid by the appellants was pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith interest before issuance of show-cause notice. As per sub-section (3) of section 73, no show-cause notice is to be issued when the credit is reversed on being pointed out by officers of the department. The present show-cause notice has been issued alleging for fraud and suppression of facts on the appellants. The suppression alleged by the department is that while reversing the wrongly availed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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