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2019 (5) TMI 1514 - CESTAT CHENNAIImposition of penalty u/s 78 - appellant had paid the entire tax with applicable interest after issuance of SCN but within a period of one month - dispute relates to 2013-14 - HELD THAT:- As per Section 73 (3) payment of service tax voluntarily on the assessee’s own ascertainment and intimating the same to the proper officer of such payment in writing, shall not serve any notice under sub-section (1) in respect of the amount so paid. No disputes that even though the adjudicating authority did not appropriate, yet, the remittance of tax with interest vide challan placed on record into the Government account. This only show the bonafides of the appellant, which was unfortunately not considered by the Revenue. CENVAT credit - input services - vehicle insurance - HELD THAT:- The liability was fastened only with the introduction of negative list, from 01.04.2011 and hence, the entire demand was raised considering even the period prior to 01.04.2011, which cannot sustain - it is proper to remand the matter to the file of the adjudicating authority, to pass a denovo Adjudication Order after giving an opportunity to the assessee to put forth its defence in support and to place the relevant supporting documents, who shall thereafter pass a speaking order on merits. Appeal allowed in part and part matter on remand.
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