2015 (10) TMI 2100

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..... nd of service tax on construction service for Residential Colony and Decoration charges, the appellant immediately reversed the credit as pointed out by the audit.There is no material available on record, the malafide of the appellant. The Tribunal in the case of CCE, Allahabad vs. Kisan Sahkari Chini Mills Limited - [2008 (4) TMI 607 - CESTAT, NEW DELHI ], on the identical situation, set-aside th .....

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..... ₹ 44,476/- availed on sales commission only on limitation. He further submits that the balance amount of ₹ 2,74,868/- on construction service is already paid by them and they are only contesting imposition of penalty. He submits that by show cause notice dated 09.03.2011, demand of service tax was raised for the period April 2006 to March 2007. 3. Tribunal in the case of Omega Pape .....

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..... tely reversed the credit as pointed out by the audit.There is no material available on record, the malafide of the appellant. The Tribunal in the case of CCE, Allahabad vs. Kisan Sahkari Chini Mills Limited - 2008 (231) ELT 292 (Tri. Del.), on the identical situation, set-aside the penalty. In the present case, the penalty is imposed under Section 11AC of the Central Excise Act, which cannot be su .....

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