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2015 (12) TMI 328 - CESTAT NEW DELHIImposition of penalty under Section 78 of Finance Act, 1994 and under Rule 15(3) of the Cenvat Credit Rules, 2004 read with Section 77 of the Finance Act, 1994 and penalty under Rule 15A of Cenvat Credit Rules, 2004 - Held that:- appellants in some cases made the excess payment in some cases and in some cases paid short payment. It might be on account of calculation errors but same is not coming out from the facts but it is a fact that excess Service Tax has been paid and in some cases, short Service Tax has been made, therefore, I hold that it is inadvertent mistake committed by the appellant. In these circumstances, the benefit of Section 80 of the Finance Act is to be given to the appellant and therefore, penalty on this count for ₹ 7,18,001/- is set aside. Further, for availment of inadmissible Cenvat credit of ₹ 23,71,100/-, I find that appellant is entitled to take Cenvat credit only up to 20% of Cenvat credit. In the case of Service Tax for outward exempted service, it is the admission of the appellant that they are not maintaining separate accounts. Therefore, they are not entitled to take Cenvat credit more than 20%. Further I find that if the audit had not been conducted in the premise of the appellant, this fact would not have come in the knowledge of the department, therefore, I hold that on these count, appellant is liable to be penalized - Penalty is reduced - Decided partly in favour of assessee.
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