2021 (8) TMI 1417

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Rule 6(3) - penalty - change in law affecting service classification - HELD THAT:- Learned counsel assailing the penalty states that due to the change in law, which have not come in notice, neither there was any advisory by the department, nor any public notice was given in the news paper by the Department, thus it is a case of venial breach of law and there is no contumacious conduct on the part .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and business auxiliary service. Due to the nature of their business being trading in automobile, they had taken cenvat credit on common input services, which practice was going on for last several years prior to April 2011, when by way of amendment in the law, trading became exempted service, by amendment in the definition of service. However, due to ignorance, appellant had taken the cenvat cred .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... initely breach of provisions of law. 2. I find that the appellant has deposited the specified amount under Section 6(3) only after being pointed out by the Revenue. Accordingly, Commissioner (Appeals) has upheld the penalty. 3. Learned counsel assailing the penalty states that due to the change in law, which have not come in notice, neither there was any advisory by the department, nor any public .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X