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2018 (7) TMI 1381 - AT - Service TaxPenalties - demand with Interest already stand paid by the appellant even before the issue of show cause notice - Held that:- Since the amount has already been paid even before issue of show cause notice, there is no justification to impose penalty - penalty set aside. Demand of Interest - CENVAT credit wrongly taken - case of assessee is that since the cenvat credit has been allowed to be lapsed without utilising the same, the Department was not justified in charging interest on the same - Held that:- The fact whether the cenvat credit was allowed to lapse or utilised need to be verified and for this purpose the matter is remanded - matter on remand. Refund claim - excess payment of service tax - the appellant refunded the excess Service Tax paid to its customer suo moto and adjusted the same in the month of November, 2009 - Held that:- The matter is required to be re-adjudicated after proper verification of the records. The claim of the appellant that excess duty was paid in the month of April is required to be verified as also the claim that the said amount was paid back to the appellant’s customer and the same adjusted in November, 2009 - matter on remand. Demand of interest u/r 14 of the Cenvat Credit Rules - it is the submission of the ld. C.A. that the credit has been taken only on the basis of proper documents and copies of such documents were produced before the lower adjudicating authority. However, instead of verifying the same he has ordered payment of service tax - Held that:- To facilitate such verification, the impugned order is set aside and matter remanded for re-verification of the documents to be submitted to confirm whether credit has been availed properly - matter on remand. Appeal disposed off.
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