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2017 (2) TMI 845 - AT - Service TaxInterest - penalty - CENVAT credit improperly availed - Held that: - Having discharged CENVAT credit and the interest therein, the respondent cannot be further saddled with penalty as sought by Revenue in this appeal for a simple reason that respondent could have entertained bonafide belief that popcorn making machines and other machines which were used by various persons outside multiplexes - reliance placed in the case of CCE v. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] wherein the law has been settled as to if an amount of service tax liability on CENVAT credit is reversed on being pointed out by the departmental officers, provisions of Section 73(3) of the FA, 1994, gets attracted and SCN was not to be issued - appeal rejected - decided in favor of assessee and against Revenue.
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