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2017 (10) TMI 396 - AT - Central ExciseCENVAT credit - duty paying documents - appellant had availed Cenvat Credit on certain documents wherein there was no service tax registration number of the service provider mentioned or where wrong service tax registration number was mentioned - Held that: - the Cenvat Credit documents have an important role and responsibility is cast on the personal availing Cenvat Credit to ensure that the person providing the service really exist and has paid the duty to the exchequer - In the instant case, absence of service tax registration number clearly indicate that service tax has not been paid to the Government. Failure to perform due diligence on the part of the appellant is apparent - the credit of Cenvat Credit on these documents cannot be allowed. Penalty - Held that: - penalty under Rule 15 of the Cenvat Credit Rules equal to the demand of Cenvat Credit has been imposed - the said penalty is harsh - penalty reduced to ₹ 1,50,000/-. Appeal allowed in part.
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