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2017 (12) TMI 718 - AT - Service TaxCENVAT credit - penalty u/r 15(3) - N/N. 30/2012-ST dated 20.06.12, read with Rule 2(d)(1) (F) (b) of STR, 1994 - Held that: - the disallowance of cenvat credit of ₹ 8,07,065/- was wrongly demanded by the Commissioner because the appellant had paid 100% service tax to the service provider and thereafter availed the cenvat credit therefore asking the appellant to pay the cenvat credit of ₹ 8,07,065/- is wrong and not sustainable in law. The learned Commissioner has not considered the factum of payment of 100% service tax on the services received by the appellant from the service provider. Further the question of payment of interest under Section 75 and the penalty u/r 15(3) of the CCR is not justified as the appellants have not committed any default - the service tax has already been paid and demanding the same again is wrong and illegal - the service tax has already been paid and demanding the same again is wrong and illegal and therefore the impugned order is not sustainable in law and the same is set aside - appeal allowed - decided in favor of appellant.
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