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2014 (9) TMI 989 - AT - Service TaxDenial of CENVAT Credit - Imposition of penalty - Delayed payment of service tax - Held that:- Regarding waiver of penalty on the deposit of Service Tax before the issue of show cause notice, it is observed that appellants have clearly admitted in their submissions that amount was paid as pointed out by the audit. This fact itself does not prove their bona fide that they have deposited the amount before the issue of show cause notice suo motu. In view of these circumstances, I agree with the findings recorded by the Commissioner (Appeals) that penalties are rightly leviable on the appellants. Regarding the second issue of availment of Cenvat credit on furniture items, I have gone through the Order-in-Original passed by the Commissioner (Appeals) as recorded in Para 7 of his order wherein he has elaborately analyzed the issue and rightly concluded that table, chair, stool, cot, etc., were of the same genre and were in the nature of office furniture and were not eligible for availment of Cenvat credit. - No substance in the ground taken by the appellants - Decided against assessee.
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