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2010 (12) TMI 552 - AT - Service TaxWaiver of pre deposit - whether the appellant is entitled to any concession on interest and penalty when Modvat credit was allowed against part of the demand resulting in balance demand along with interest and penalty - The appellant was entitled to Cenvat credit as has been granted by the learned Commissioner (Appeals), against which there is no appeal by the revenue - It would, therefore, be proper to waive the penalties imposed on the appellant. The appellant accordingly succeeds on the penalty aspect as aforesaid and partially succeeds on interest aspect to the extent indicated herein before - Appeal is disposed of
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