TMI Blog2015 (9) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Respondent prior to initiation of the recovery proceedings by the Department. In this regard, Section 11A (2B) of the CEA, 1944 mandated that when the duty has been paid on the basis of assessee's own ascertainment, no SCN should be issued and for all statistical and practical purposes, the proceedings have to be closed - penalty set aside - appeal dismissed - decided against Revenue. - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction service for construction of residential complex within the factory premises. Taking of cenvat credit was objected to by the audit wing of the Department on the ground that the said service is not confirming to the definition of input service. Pursuant to the audit objection, the appellant had reversed the cenvat credit and also paid the interest for delayed reversal of cenvat credit and in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justified under the facts and circumstances of the present case, the Ld. DR relies on the judgment of Hon ble Supreme Court in the case of UOI vs Dharmendra Textiles Processors reported in 2008 (231) ELT 3 (S.C.). 3. Per contra, Sh. R. Santhanam the Ld. Advocate appearing for the respondent submits that the service tax and the interest thereon were reversed by the Respondent prior to issuan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit is not attributable to fraud, collusion, suppression etc. and thus, imposition of penalty is not justified. I find that there was no necessity for issuance of SCN in view of the fact that the entire cenvat credit in dispute had been reversed by the Respondent prior to initiation of the recovery proceedings by the Department. In this regard, Section 11A (2B) of the Central Excise Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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