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2019 (7) TMI 822 - CESTAT BANGALORECENVAT Credit - appellant have utilized the balance of Education Cess and secondary and Higher Secondary Education Cess - proviso 6 to Rule 16 of Chewing Tobacco and unmanufactured Tobacco Packing Machine (Capacity Determination and Collection of Duty) Rules 2010 - HELD THAT:- Reliance placed in the case of CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VERSUS UNION OF INDIA AND ANOTHER [2018 (2) TMI 1264 - DELHI HIGH COURT] where it was held that Prior to 01.07.2010 builders/developers are not liable to pay service tax for the Construction of Residential Complex Service and in the present case, the period involved is from 16.06.2005 to 31.01.2007. Imposition of penalty - HELD THAT:- It was a bona fide mistake of the appellant to utilize the CENVAT credit after the introduction of the Notification No. 12/2015-CE dated 13.04.2015 as the appellant was under impression that they can utilize the CENVAT credit on Education Cess and Higher Education Cess for payment of duty - there was no intention to evade the payment of duty. Appeal allowed in part.
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