TMI Blog2011 (4) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... adjustment against the excise duty liability or service tax liability – Held that:- Mere pleading without evidence does not get sanction of statutory provisions to grant relief to the appellants. Therefore, the appellant is liable to service tax for wrongful availment of the Cenvat Credit, appellant can only get concession in if it comes forward to pay the entire dues to the department within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax liability. He plead that the services are essential for the industry for which denial would be unjustified and these are the business activities for which relief should be granted. 2.The Ld. DR on the other hand submits that the authorities below have passed a reasoned and speaking order which brings out the reasons for denial. 3. Heard both sides and perused the records. 4. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o service tax for wrongful availment of the Cenvat Credit. Such aspect of levy is confirmed once the demand is confirmed interest being consequential shall follow. 5. So far as levy of penalty is concerned, the appellant's grievance is that service tax being a new subject to the industry it should get relief under Section 80 of the Finance Act, 1994. The Finance Act 1994 has been in force for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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