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2013 (12) TMI 615 - AT - Service TaxCENVAT Credit - Revenue contends that appellants are clearing their final product on payment of service tax as also without payment of service tax, they are entitled to use only 20% of the credit as availed - Assessee accepting the same made self-book adjustment - Imposition of penalty - Held that:- From the letter dated 30-6-2009, we find that a proper intimation was given to the Asstt. Commissioner and the said letter also discloses the discussion between the appellant and the Asstt. Commissioner. It is also written in the said letter that Asstt. Commissioner was kind enough to permit the appellant to take the credit. Revenue is not disputing that the said letter was filed by the appellants. If that be so, the permission of the Asstt. Commissioner is deemed to have been granted during the personal discussion between the appellant and the Asstt. Commissioner. We find no reasons to direct the appellants to deposit any part of demand or the penalty imposed - Stay granted.
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