2015 (2) TMI 239

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..... uthi The appellant are in appeal against the Order-in-Appeal in which the demand of duty on vocational coaching service and on excess utilization of input service credit beyond the limit of 20-% of service tax payable on output service, was demanded. Penalties were also imposed under sections 76, 78 and under Rule 15(4) of Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellan .....

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..... ngalore vs. Geneva Fine Punch Enclosures Ltd.-2011 (267) ELT 481 (Kar) and in the case of CCE & SR, Bangalore vs. Adecco Flexione Workforce Solutions Ltd.-2012 (26) STR 3 (Kar). In justification of his stand, that once service tax and interest has been paid before issue of show cause notice when pointed out by the revenue authority, penalties are not imposable. 5. Considered the submissions of bo .....

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..... condition of utilization of service tax to the extent of 20% did not prevent the assessee from having cenvat credit in their account; it only debarred them from utilizing the same to an extent exceeding 20%. In other words, as held in the various decisions, remaining cenvat credit would not have lapsed, it would have remained as credit in the account. Therefore once duty has been paid by the appe .....

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