TMI Blog2015 (1) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has paid the service tax and taken suo motu credit. Although the respondent has committed an error, which was rectified immediately on pointing out by the department, therefore, it cannot be said that the respondent was having any malafide intention to avail inadmissible credit. Moreover, during the argument, the ld. AR submits that the amount of service tax paid by the respondent has already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. Request has been made for adjournment on the matter but after hearing the matter, I find that the appeal can be disposed of. Therefore, appeal is taken up for disposal. 4. The brief facts of the case are that the respondent paid service tax by GR-7 challan on Manpower Recruitment Agency Service and took credit of the same in his books. Revenue is of the view that the respondent is not en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take suo Cenvat credit of the service tax paid by them under the category of Manpower Recruitment Agency Service. Therefore, the said amount was required to be reversed along with interest and penalty was imposable on him and the Adjudicating Authority has rightly imposed penalty on the respondent. In these circumstances, impugned order is required to be set aside. 6. I have gone through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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