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2015 (1) TMI 1184 - AT - Service TaxDemand of interest and penalty on reversal of CENVAT Credit - payment of service tax on Manpower Recruitment Agency Service and taking cenvat credit of the same - Held that:- In this case the respondent has paid the service tax and taken suo motu credit. Although the respondent has committed an error, which was rectified immediately on pointing out by the department, therefore, it cannot be said that the respondent was having any malafide intention to avail inadmissible credit. Moreover, during the argument, the ld. AR submits that the amount of service tax paid by the respondent has already been refunded. This also supports the fact that there was no intention of the respondent to take inadmissible credit. In these circumstances, the Commissioner (Appeals) has rightly dropped the penalty against the respondent. Therefore, I do not find any infirmity in the impugned order, same is upheld - Decided against Revenue.
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