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2018 (11) TMI 1523 - AT - Service TaxRenting of immovable property services - penalty - Held that:- I do find that the appellant had intimated the lower authority regarding the discharge of service tax liability and the interest thereof on 17.09.2012. The appellants were correct in following the law and are eligible for the benefit of Section 80(2) of the Finance Act, 1994 - having discharge of service tax liability within time there was no reason to visit the appellant on any penalty. The penalty imposed on appellant is set aside. Demand of ineligible CENVAT credit - Held that:- The submission of the Counsel seems to be acceptable these payments were made from the head office as a receiver of the services. In my view, the Adjudicating Authority should consider the plea of the appellant in its correct perspective and go through the documents and come to a conclusion as to the correctly availed the CENVAT credit - the matter is remitted back to the Adjudicating Authority to reconsider the issue afresh after following the principles of natural justice. Appeal allowed in part and part matter on remand.
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