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2016 (11) TMI 1292 - CESTAT BANGALORE

2016 (11) TMI 1292 - CESTAT BANGALORE - TMI - Imposition of penalty - CENVAT credit - availing of services of foreign company, M/s Granco Clark Inc., USA for maintenance and repair of capital goods installed in the factory at Mysore - suppression of facts - Held that: I find that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show-cause notice, then in that case, show-cause notice shall not be issued. In this case, I find that the contention .....

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ct is not justified and bad in law. Moreover, in the impugned order, the learned Commissioner (Appeals) has not recorded any finding on suppression of facts by the appellant with an intention to evade tax. In view of the above discussion, I set aside the impugned order. - Appeal allowed - decided in favor of appellant-assessee. - ST/25283/2013-SM - Final Order No. 20794/2016 - Dated:- 20-9-2016 - Shri S. S. Garg, Judicial Member Mr. K. Parameswaran, Adv. For the Appellant Mr. N. Jagadish, A. .....

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ctory at Mysore during the period January 2007 to March 2007. The preventive officers visited to the appellant s factory in July 2010 and thereafter, a letter dated 23/08/2010 was issued by the Department. Consequently, the appellant paid entire service tax with interest and communicated the same vide letter dated 11.11.2010. Thereafter, the appellant availed Cenvat credit of entire amount of service tax during November 2010 itself, which was not objected by the Department. A show-cause notice d .....

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re the Commissioner (Appeals) who upheld the Order-in-Original except dropping the penalty imposed under Section 76 of the Finance Act, 1994. Aggrieved by the said order of the Commissioner (Appeal), the appellant is before this Tribunal. 3. Heard both the parties and perused the records. 4. The learned counsel for the appellant submitted that imposition of penalty under Section 78 of the Finance Act is contravention to the provisions of Section 73(3) of the Finance Act, 1994. He further submitt .....

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use notice is sans force of law and accordingly, not sustainable and tenable. The learned counsel relied upon the decision of this Tribunal in the case of South India Paper Mills Ltd. Vs. C.C.E. & S.T. reported in 2016-TIOL-2294-CESTAT-BANG wherein in the similar circumstances, the penalty under Section 78 of the Finance Act was dropped in toto. He also he relied upon the following case laws : (i) Intercontinental Consultants & Technocrats Pvt. Ltd. Vs. U.O.I. [2013 (29) S.T.R. 9 (Del.)] .....

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