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2018 (9) TMI 1451 - AT - Service TaxPenalty u/s 78 - Supply of Tangible Goods Service - tax paid alongwith Interest on being pointed out - invocation of Section 73(3) of FA - Held that:- The appellant has paid the duty along with interest before the issuance of show-cause notice and as per Section 73(3), once the duty is paid along with interest before the issue of show-cause notice, then in that case the Revenue should not issue the show-cause notice unless there is a allegation of fraud or suppression of facts with intent to evade payment of tax - Penalty not warranted and is set aside. CENVAT Credit - inputs/capital goods - it was alleged that capital goods which were cleared by the manufacturer under heading 87042319 covers motor vehicles and therefore are not eligible for availment of credit - discrepancies in documents - Held that:- The documents produced by the appellant did not tally with each other and in both the documents, the engine number is different and only the chassis number is matching. Further the amount of cenvat credit is also different in both the documents. In view of this discrepancy, the issue of availment of cenvat credit is remanded to the original authority to verify the said document - Matter on remand. Appeal allowed in part and part matter on remand.
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