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2018 (2) TMI 19 - AT - Service TaxCENVAT credit - allegation of the department is that M/s. BVIHR indulged in evasion of service tax by not paying the service tax to the department but issuing fake invoices to their customers - Held that: - there is no iota of evidence to show that the respondent is involved in any fraudulent availment of credit. In fact, the respondent had availed credit on the invoices distributed by their Head Office, M/s.Bata, Gurgaon - without seizure there can be no confiscation of the goods and when the goods are not confiscated, the penalty imposed cannot be justified - appeal dismissed - decided against Revenue.
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