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TMI Blog2024 (1) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... aud or suppression, save and accept, that had the audit, not taken notice of the errors in the computation of taxes, the same would have gone unnoticed. Further, we find from the facts on record that the appellant have deposited almost all the taxes with interest before issue of the show cause notice, without any protest. In this view of the matter, there is no condition precedent under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice and Technical Inspection and Certification Service . The appellant has also taken Cenvat Credit on capital goods imported under the impression that they are entitled to take the credit as they are providing taxable output service. Appellant had been filing returns and paying their admitted taxes. 4. In the course of Audit, the Revenue noticed that appellant have wrongly taken the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Cess of Rs. 75,034/- in respect of capital goods under Chapter 73. The appellant deposited the amount vide challan no. 007 dated 30.06.2010, before issue of show cause notice. 5. It was further pointed out by Revenue that upon reconciliation of balance sheet ledgers with ST-3 returns, there appeared an apparent difference of Rs. 1,92,75,279/- on which service tax was calculated at Rs. 22,8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforementioned. 8. The show cause notice was adjudicated vide Order-in-Original dated 26.03.2012 on contest, and the proposed demands were confirmed and appropriated along with interest. Further penalty of Rs. 7,66,211/- was imposed under Rule 15(4) of Cenvat Credit Rules read with Section 78, and further penalty under Section 78 of Rs. 28,37,280/- was imposed. 9. Being aggrieved, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances, we find that there is no allegation of fraud or suppression, save and accept, that had the audit, not taken notice of the errors in the computation of taxes, the same would have gone unnoticed. Further, we find from the facts on record that the appellant have deposited almost all the taxes with interest before issue of the show cause notice, without any protest. In this view of the matt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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