TMI Blog2014 (11) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... intention to avail wrong credit or evade duty and there was no need for issue of show-cause notice and imposition of penalty in this case at all. We do not want to waste further time since we consider that sufficient time has already been wasted by the authorities in the Revenue department on this issue in view of the decision of the Hon’ble High Court in the case of Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a view to preserve natural resources the appellant company thought fit to go in for wind turbine generators to generate power from the natural wind force. M/s. SUZLON who are one of the leading manufacturers and suppliers of wind turbine generators identified the location for erecting the WTG at Kundur near Koppa Village, Harihara Taluk, Davangere District. The appellant company finalized the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax paid on consultancy service, work contract, maintenance service contract, labour service contract for which invoices were raised by Suzlon and accounted by them from July 2010 to 31st August 2010. 1.4. The total value of services was ₹ 2,15,60,500/- and the total service tax was ₹ 13,80,778/- including surcharge cess and this was utilized by the assessee as per the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Cess of ₹ 26,811/- and SHE cess of ₹ 13,407/- aggregating to ₹ 13,80,778/- were reversed on 1st March 2011 in the CENVAT register. 1.7. Further the interest amount of ₹ 74,751/- in respect of utilization of the CENVAT credit on service tax of ₹ 13,80,778/- was paid through PLA on 05.05.2011, 12.05.2011 25.05.2011. With this the assessee has complied with both t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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