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2011 (4) TMI 1111 - AT - Service TaxCenvat credit - relief under Section 80 of the Finance Act, 1994 - Counsel submits that the service tax paid on club membership subscriptions, catering services, business auxiliary services, GTA, Dasara Mandap, gift vouchers, library membership, etc., shall be admissible for adjustment against the excise duty liability or service tax liability – Held that:- Mere pleading without evidence does not get sanction of statutory provisions to grant relief to the appellants. Therefore, the appellant is liable to service tax for wrongful availment of the Cenvat Credit, appellant can only get concession in if it comes forward to pay the entire dues to the department within the stipulated time envisaged by law. For such purpose the authorities should grant an opportunity to the appellant to enable it to comply with the law within the stipulated period. If the appellant so complies within the stipulated period, the penalty shall be reduced to 25% of the service tax demand, appeal is thus partly allowed
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