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2020 (4) TMI 697 - AT - Service TaxImposition of penalty u/r 15 of the CCR, 2004 read with Section 78 of the FA, 1994 - Irregular availment of Cenvat Credit - demand u/s 73 (2) of the Finance Act 1994 along with interest already paid before issuance of SCN - Suppression of facts or not - HELD THAT:- There are no ingredient of miss-statement or suppression of facts with an intent to evade payment of tax. In fact after being pointed out by the CERA Audit, the appellant went through its records and finally did not dispute and paid the entire amount of tax along with applicable interest before issuance of the Show Cause Notice. The penalty imposed under Rule 15 of the CCR, 2004 read with Section 78 of the Finance Act, 1994 is set aside - Appeal allowed - decided in favor of appellant.
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