TMI Blog2014 (8) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... rmance of services provided. How such forms part of taxable service remained unexplained. We are unable to find how the revenue shall succeed saying that incentive shall be brought to tax when such incentive whether shall be payable was not known to the respondent while providing service. Therefore, the dispute on that count is resolved against the revenue - Following decision of CCE, Chandigarh V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to March 2010. The total demand of ₹ 41,17,287/- along with penalties stand made against the appellant. The breakup of the demand is as follows: 1. Demand of Cenvat Credit is laying - ₹ 30,12,319/- (accepted reversed) as on 01.04.2010 Penalty set aside by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - ₹ 1,01,218/- (contested) - ₹ 1,01,218/- (contested) - (contested) 2. Learned Advocate Ms. Seema Jain appearing for the appellant submits that they are not disputing the reversal of the Cenvat Credit of ₹ 30,12,319/-, which already stands reversed by them without utilization. In as much as penalty has already been set aside by the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hort paid to the extent of ₹ 4,42,958/- and identical amount of penalty and confirmation of appellant interest. Accordingly, the said demand is confirmed against the along with penalty and interest. 4. Learned advocate has also not contested service tax demand of ₹ 5,57,564/- and the penalty of identical amount along with interest. Accordingly the same are confirmed. 5. Similarly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graph of the said decision:- 4. Incentive is a receipt for appreciation of performance of services provided. How such forms part of taxable service remained unexplained. We are unable to find how the revenue shall succeed saying that incentive shall be brought to tax when such incentive whether shall be payable was not known to the respondent while providing service. Therefore, the dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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