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2016 (9) TMI 1300 - AT - Service TaxCENVAT credit - the appellant have availed double credit in respect of some invoices and simultaneously they have paid entire amount alongiwth interest - assessee claims it to be bonafide mistake - Held that: - wrong availment of credit of 5 invoices are due to reason that some invoices were entered twice in the Cenvat account maintained on computer system - Moreover when the mistake was pointed out by the audit party, appellant have promptly paid the entire service tax with interest. In a case where service tax alongwith interest is paid voluntarily without any contest, immunity is available u/s 73(3) - the appellant has made out fit case for waiver of penalty u/s 73(3) of FA, 1994 - appeal allowed - decided in favor of appellant.
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