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TMI Blog2017 (2) TMI 845X X X X Extracts X X X X X X X X Extracts X X X X ..... rds. 3. On perusal of records it is noticed that the respondent herein availed CENVAT credit of various capital goods in respect of popcorn machines, popcorn warming and display units to entertain people in the premises outside the multiplexes. They are eligible to avail CENVAT credit of duty paid on such machines as they were rendering taxable output services like renting of immovable property, business support services, storage & warehousing, Business Auxiliary Services etc. Respondent had availed CENVAT credit on the popcorn machines which were displayed and used by the persons who have leased the premises outside the multiplexes. During the course of audit it was pointed out that respondent had availed CENVAT credit on popcorn machines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ines under the instructions from the audit party wherein it was indicated to them such credit was not eligible. Having discharged CENVAT credit and the interest therein, we find that the respondent cannot be further saddled with penalty as sought by Revenue in this appeal for a simple reason that respondent could have entertained bonafide belief that popcorn making machines and other machines which were used by various persons outside multiplexes. It is also undisputed that the respondent was discharging service tax liability under the category of "renting of immoveable property". In our view, the respondent could have entertained a bonafide belief that credit of Central Excise duty paid by them is available to them. 6.1 Having reversed CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso keep in mind the express provision as contained in sub-sec. (3) of Sec. 73. The Parliament has expressly stated that against persons who have paid tax with interest, no notice shall be served. If notices are issued contrary to the said Section, the person to be punished is the person who has issued notice and not the person to whom it is issued. We take that, in ignorance of law, the authorities are indulging in the extravaganza and wasting their precious time and also the time of the Tribunal and this Court. It is high time that the authorities shall issue appropriate directions to see that such tax payers are not harassed. If such instances are noticed by this Court hereafter, certainly it will be a case for taking proper action again ..... X X X X Extracts X X X X X X X X Extracts X X X X
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