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2022 (3) TMI 48 - AT - Service TaxLevy of penalty under Rule 15(4) of Cenvat Credit Rules, 2004 or Rule 15(2) of CCR - suppression of fact or an apparent error - HELD THAT:- There is suppression of fact on the part of the assessee. Therefore, the correct rule for penalty to be invoked is Rule 15(4) of Cenvat Credit Rules, 2004 and not Rule 15(2). However, whether there is suppression of fact or otherwise the matter in the assessee’s case M/S FASCEL LIMITED (PRESENTLY KNOWN AS VODAFONE ESSAR GUJARAT LIMITED) , BHARAT SANCHAR NIGAM LIMITED, VODAFONE ESSAR GUJARAT LIMITED, BHARAT SANCHAR NIGAM LIMITED CMTS AHMEDABAD VERSUS C.S.T., AHMEDABAD [2017 (1) TMI 1283 - CESTAT AHMEDABAD] has been remanded to the Adjudicating Authority. Therefore, this matter also needs to be remanded to the Adjudicating Authority. Appeal is disposed of by way of remand to the Adjudicating Authority.
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