TMI Blog2018 (7) TMI 78X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to evade payment of duty and the credit was availed under the wrong impression of law - there is no evidence brought forth to establish suppression of facts or intention to evade payment of tax on the part of the appellant - penalty not warranted - appeal allowed - decided in favor of appellant. - Appeal No.ST/41712/2013 - 41080/2018 - Dated:- 4-4-2018 - Ms. Sulekha Beevi C.S. Member (Judic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1 Returns. On verification of returns, the department was of the view that the appellant is not eligible for the credit, as construction services relating to setting up of factory is not eligible after the period 1/4/2011. The appellants had immediately reversed the credit and intimated the department vide letter dt.15/2/2012. There upon show cause notice was issued dt.22.10.2012 invoking the ext ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention to evade payment of duty, as the appellant had disclosed nor the credit in the ER-1 Return. That therefore, no show cause notice ought to have been issued to the appellant and he relied upon the decision in the case of C.C.E. S.T., LTU, Bangalore Versus Adecco Flexione Workforce Solutions Ltd. reported in 2012 (26) S.T.R. 3 (Kar.) and Cheviot Company Ltd. Versus Commissioner of C.Ex., ..... X X X X Extracts X X X X X X X X Extracts X X X X
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