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2018 (7) TMI 78 - AT - Service TaxPenalty - wrongful availment of CENVAT Credit - construction services - no intent to evade - Held that:- It is brought out from records that the appellant had disclosed the wrongly availed credit in their ER 1 Returns. This fact indicates that the appellant had no intention to evade payment of duty and the credit was availed under the wrong impression of law - there is no evidence brought forth to establish suppression of facts or intention to evade payment of tax on the part of the appellant - penalty not warranted - appeal allowed - decided in favor of appellant.
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