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C.C.E. & S.T., Guntur Versus Guntur Communication Net Work Pvt. Ltd.

2015 (3) TMI 1127 - CESTAT BANGALORE

Liability to pay interest - non eligibility of assessee for Cenvat credit prior to the date of registration as ‘Business Auxiliary Service’ - Held that:- The assessee had applied for registration under ‘Cable Operator’ service in the year 2005 and he .....

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f service was made on 22-12-2006. In the meanwhile, they started discharging Service Tax by utilizing Cenvat credit and paid interest wherever there was liability. Interest liability has arisen because the original adjudicating authority took a stand .....

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s not arise.- Decided in favour of assessee.

Penalty imposed under Sections 76, 77 & 78 of the Finance Act, 1994 - Commissioner (Appeals) set aside the penalty - Held that:- The claim of the assessee that there was some confusion about the .....

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ioner (Appeals) is in order. - Decided in favour of assessee. - ST/590/2010-SM - Final Order No. 20732/2015 - Dated:- 13-3-2015 - Shri B.S.V. Murthy, Member (T) Shri S. Teli, AR, for the Appellant. None, for the Respondent. ORDER Nobody is present on .....

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is not correct. It is also contended that Commissioner (Appeals) should not have set aside the penalty imposed under Sections 76, 77 & 78 of the Finance Act, 1994. 3. Learned AR submits that this was a clear case of suppression of facts and .....

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dered the submissions of learned AR for the Revenue. I find that the Commissioner (Appeals) has elaborately discussed as to why interest is not payable by the assessee in paragraph 12 of the impugned order. He has observed that the assessee had appli .....

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Auxiliary Service and amended registration changing classification of service was made on 22-12-2006. In the meanwhile, they started discharging Service Tax by utilizing Cenvat credit and paid interest wherever there was liability. Interest liability .....

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