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People & Places Tours P. Ltd. Versus Commissioner of C. Ex., Jaipur-I

2017 (4) TMI 801 - CESTAT NEW DELHI

Abatement under Tour Operators service - N/N. 1/2006-S.T., dated 1-3-2006 - denial on the ground that condition of the notification regarding non-availment of Cenvat credit has not been fulfilled by the appellant - Penalty - Held that: - in absence o .....

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on of the matter and availment of Cenvat credit at the material time was due to bona fide belief that the benefit of abatement, the provisions of Section 80 ibid can be invoked for non-imposition of penalty u/s 76 ibid. - Appeal allowed - decided .....

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der per : S.K. Mohanty, Member (J)]. - This appeal is directed against the impugned order dated 16-9-2010 passed by the Commissioner (Appeals), Jaipur-II. 2. Brief facts of the case are that the appellant is engaged in providing taxable service .....

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arding non-availment of Cenvat credit has not been fulfilled by the appellant. On pointing out the mistake, the appellant reversed the Cenvat credit availed by it and informed the Department for claiming the benefit provided under the said notificati .....

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d order has upheld the adjudication order. 3. None appeared for the appellant despite notice. Heard Shri Ranjan Khanna, ld. AR for the respondent/Revenue. 4. On perusal of the case records, we find that at the time of exercising the option .....

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