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2017 (11) TMI 94 - AT - Service TaxPenalty u/s 76 and 77 - delayed payment of service tax - Held that: - There is no dispute as to the fact that appellant had received the consideration and despite that they have not discharged the service tax liability. This reasonable/justifiable cause which has been accepted by the first appellate authority i.e., non-receipt of payment and written off bad debts, in my view cannot be a reasonable cause for setting aside the penalties imposed under Section 76 of the Finance Act, 1994 and to that extent, the impugned order needs to be set aside and the appeal of the Revenue needs to be allowed Since the penalty imposed under Section 76 is upheld the penalty imposed under Section 77 also needs to be upheld. CENVAT credit - duty paying documents - credit availed without producing any documents - Held that: - the CENVAT credit was availed of the service tax paid by the Telephone Service providers and the courier services and the address is of the respondent at Belgaum - the finding of the first appellate authority that the respondent is eligible to avail CENVAT credit needs to be accepted and to that extent, the appeal of the Revenue on this point is rejected. Appeal allowed in part.
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