TMI Blog2017 (5) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, the appellant has taken cenvat credit of entire amount of said service tax paid by the service provider - Held that: - When the assessee appellant has not paid the interest part of the demand confirmed by the lower revenue authorities, there is no merit in this appeal for setting aside the penalties imposed by the lower revenue authorities - penalties upheld - decided against assessee. - Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25% of service tax is mandatorily required to be paid by the service provider and the remaining 75% is required to be paid by the service receiver. The appellant is service receiver. In these cases service provider should have paid 25% service tax whereas the service provider has paid 100% of service tax; and the service receiver, the appellant has taken cenvat credit of entire amount of said ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26.05.2016. 4. The Revenue has been represented by the Ld. AR, Sh. R.K. Mishra, who in support cites the following case laws: i. Madras Petro-Chem. Ltd. Vs. Collector of Central Excise 199(108) E.L.T. 611 (S.C). ii. Star India Pvt Ltd. Vs. Commissioner of Central Excise, Thane-I 2015 (38) S.T.R. 884 (Tri.- Mumbai) iii. Commissioner of C. Ex., Meerut-I Vs. Parmarth Steel Alloys (P) Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rgues that the penalty imposed should be set aside. However the ld. AR for Revenue points out that the service provider, who paid 100% service tax is entitled to file the refund claim for the service tax paid in excess (which is 75% of the Service Tax); and thereby Revenue would have lost the said amount of Service Tax forever had the Audit of the department not unearthed the subject contravention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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