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2019 (2) TMI 24 - CESTAT BANGALOREPenalty u/r 15 (3) of CCR, 2004 - Ineligible CENVAT Credit of SAD (Special Additional Duty) availed - entire demand along with interest was paid prior to the issuance of SCN - Section 73(3) of the Finance Act - Held that:- Section 73(3) is very clear as it states that if tax is paid along with interest before issuance of SCN, the SCN shall not be issued - In this case, also, as soon as the audit pointed out the wrong availment of credit, the appellant reversed the same along with interest before the issuance of SCN - Further, except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression or concealment of facts to evade payment of tax. The imposition of penalty under Rule 15 (3) of CCR, 2004 is not justified and bad in law in view - appeal allowed - decided in favor of appellant.
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