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2015 (10) TMI 2093

Excess utilisation of CENVAT Credit of 20% of the service tax – Rule 6(3)(c) of CENVAT Credit Rules, 2004 – Appellant contends that only interest can be charged; penalty cannot be imposed – Revenue imposed interest as well as penalty apart from the d .....

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horised Representative ORDER: Per: P.K. Das The Appellant filed this appeal against the impugned order to the extent of confirmation of demand of ₹ 1,10,940.00 alongwith interest and penalty for the period October 2004 to September 2005. 2. Aft .....

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d to pay interest of the excess utilization of the credit. He relied upon on the decisions of Tribunal in the case of DHL Logistics Pvt.Ltd Vs CCE 2015 (38) STR 620 (Tri-Mum) and in the case of Mumbai International Airport Pvt.Ltd. Vs CCE 2014 (33) S .....

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demand of ₹ 1,10,940.00. Hence, we are unable to proceed in the matter. So, we are constrained to remand the matter to the Adjudicating authority to examine the issue at length. 4. In view of the above discussion, we set aside the demand of &# .....

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