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2018 (1) TMI 348 - AT - Central ExciseCENVAT credit - duty paying invoices - service tax availed on the strength of photostat copies - credit of service tax paid on invoices having addresses at various offices - service tax paid on outward transportation service - Held that: - the learned Commissioner (Appeals) has held that in view of the fact that ER-1 and ST-3 returns were filed by the respondent regularly there was no case of any suppression and, therefore, the finding of Commissioner (Appeals) in respect of setting aside penalty imposed on the respondent under Rule 15 of Cenvat Credit Rules read with Section 11 AC of Central Excise Act, 1944 - appeal dismissed - decided against Revenue.
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