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M/s Bharti Airtel Ltd. Versus Commissioner of Service Tax, Ahmedabad

2015 (10) TMI 2093 - CESTAT AHMEDABAD

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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Appellant. - Appeal No.ST/141/2008-DB - Order No.A/11321/2015 - Dated:- 14-9-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) And MR. P.M. SALEEM, MEMBER (TECHNICAL) For The Petitioner: Shri Jigar Shah, Advocate For The Respondent: Shri Alok Srivastava, Aut .....

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er hearing both the sides and on perusal of the records, we find that the demand was raised for excess utilization of CENVAT Credit of 20% of the service tax payable on taxable service tax as laid down under Rule 6(3)(c) of CENVAT Credit Rules, 2004. .....

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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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