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Sandvik Asia Pvt Ltd Versus Commissioner of Central Excise, Customs And Service Tax, Hyderabad-I

2015 (12) TMI 752 - CESTAT BANGALORE

Imposition of penalty - reversal of cenvat credit before utilization - Construction service - Held that:- Admittedly the appellant reversed the credit immediately on being pointed out by the Audit. There could be some confusion on their part as regar .....

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paid back to the Revenue immediately on being pointed out by the audit, along with interest. The above two decisions referred to and relied upon by the learned advocate are holding that in such a situation penal provisions would not get attracted. In .....

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Madhavan, Adv For the Respondent : Mr N Jagadish, AR ORDER Per Archana Wadhwa The challenge in the present appeal is only to imposition of penalty. 2. Explaining the facts, learned advocate Ms Preetha Madhavan appearing for the appellant submits tha .....

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were raised at Hyderabad Unit, and payments were being made from Hyderabad and all the accounts were being maintained at Hyderabad, they availed the credit of service tax paid on the said services availed in respect of construction of the Unit in Ma .....

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took place on 14.10.2008 and it was viewed that appellant is not entitled to avail the credit in respect of services relatable to construction of their Maharashtra Unit. The appellant accepted the above stand of the Revenue and immediately paid the a .....

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ngs resulted in passing of the present impugned order by the original adjudicating authority and upheld by Commissioner (Appeals) vide which apart from confirming demand and interest, imposition of penalty to the extent of 100% was upheld. 4. The con .....

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that the credit was inadvertently availed on the basis of the above view entertained by them. In any case, she submits that inasmuch as the credit was duly reflected in the records and in the returns so filed by them, it cannot be held that the credi .....

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ained unutilized, in which case, the penalty should not be imposed as held by the Hon'ble Karnataka High Court in the case of CCE Bangalore Vs Bill Forge Pvt Ltd [2012(279) E.L.T. 209 (Kar)] as also in the case of CCE Madurai Vs Strategic Enginee .....

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