Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 249 - CESTAT NEW DELHIWaiver of penalty - Delayed payment of service tax - service tax paid before issuance of SCN - Held that:- it is observed that appellants have clearly admitted in their of submissions that amount was paid as pointed out by the audit. This fact itself does not prove their bonafide that they have deposited the amount before the issue of Show Cause Notice suo moto. - penalties are rightly leviable on the appellants. Availment of Cenvat Credit - Availment of credit on furniture - Held that:- table, chair, stool, cot etc. were of the same genre and were in the nature of office furniture and were not eligible for availment of Cenvat Credit - Decided against assessee.
|