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2019 (5) TMI 1811 - CESTAT NEW DELHIDemand of Interest and penalty - entire service tax liability was discharged by making use of available/accumulated Cenvat credit before issuance of SCN - HELD THAT:- There is no provision in the Finance Act, 1994 read with Service Tax Rules enabling the adjudicating authority to assume the date of filing returns as the date of adjustment of Cenvat credit with tax paid. Accordingly, the order of Court below is illegal. The demand of interest under Section 75 and penalty under Section 78 are set aside - penalty under Section 70 read with Rule 7C is upheld - Appeal allowed in part.
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