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Commissioner of Services Tax: I, Mumbai Versus M/s. Vodafone Essar Limited (Formerly known as Hutchison Max Telcom Pvt Ltd.)

2017 (10) TMI 513 - CESTAT MUMBAI

Penalty u/r 15(1) of CCR, 2004 - though the SCN proposed penalty u/r 15 but the adjudicating authority has not passed specific order in the operating portion of the order - Held that: - the Adjudicating authority has though recorded submission but not given findings. It also appears that there is error appearing in the order that no order was passed in the operating portion of the order relating to the penalty - matter remanded to the adjudicating authority for passing order on the penalty u/r 1 .....

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y the said order inasmuch as Ld. Commissioner did not impose penalty under Rule 15(1) of Cenvat Credit Rules, 2004 the present appeal. 2. Shri. B. Kumar Iyer, Ld. Superintendent(A.R.) appearing on behalf of the Revenue reiterating the ground of appeal submits that the penalty was proposed under Rule 15 in the show cause notice. However, Ld. Commissioner while passing the order did not impose penalty under Rule 15 therefore the order of the Commissioner so far it relates to non imposition of pena .....

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submission is relating to non imposition of penalty under Rule 15 of Cenvat Credit Rules, 2004, however in the prayer though mentioned that whether recovery of interest upto 9-5-2008 under Section 75 of the Finance Act, 1994 is legal and proper. We find that prayer in the appeal is absolutely irrelevant to the ground of appeal made by the Revenue. However we observed that as regard the penalty under Rule 15, though the show cause notice proposed penalty under Rule 15 but the adjudicating author .....

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of interest at the appropriate rate applicable during the relevant period, on the amount confirmed at para (i) above, from the date it became due till the date of payment, under Section 75 ibid. (iii) I impose penalty of ₹ 200/- per day or @ 2% of service tax payable, per month whichever is higher, starting with the first day after the due date till the date of actual payment of the outstanding amount of service tax, under Section 76 ibid upto the period 09/05/2008. No penalty under Sectio .....

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on M/s.Vodafone Essar Ltd. Further, if the assessee pays the demand amount as confirmed in Para (i) above, along with the interest thereon as per (ii) above, within 30 days from the date of communication of this order the amount of penalty liable to be paid by the assessee shall be 25% of the demand amount confirmed at (i) above, provided this reduced penalty is paid along with the demand amount and interest. (B) In respect of the second Show Cause Notice dated 22/04/2010, (i) Out of the amount .....

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eteen Crores Forty Seven Lakhs Thirty Thousand Five Hundred Twelve only). (ii) Payment of interest at the appropriate rate applicable during the relevant period , on the amount confirmed at part (i) above, from the date it became due till the date of payment, is hereby ordered under Section 75 ibid. (iii) I impose penalty of ₹ 200/- per day or @2% of tax payable, per month whichever is higher, starting with the first day after the due date till the date of actual payment of the outstanding .....

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Hundred Forty Eight only) against M/s.Vodafone Essar Ltd. (ii) 1 order payment of interest at the appropriate rate applicable during the relevant period , on the amount confirmed at para (i) above, from the date it became due till the date of payment, is hereby ordered under Section 75 ibid. (iii) I impose penalty of ₹ 200/- per day or @ 2% of tax payable, per month whichever is higher, starting with the first day after the due date till the date of actual payment of the outstanding amoun .....

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against M/s.Vodafone Essar Ltd. (ii) I order payment of interest at the appropriate rate applicable during the relevant period , on the amount confirmed at para (i) above, from the date it became due till the date of payment, is hereby ordered under Section 75 ibid. (iii) I impose penalty of ₹ 200/- per day or @ 2% of tax payable, per month whichever is higher, starting with the first day after the due date till the date of actual payment of the outstanding amount of service tax, under Se .....

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od 2005-06 to 2007-08, as the same amount of Cenvat credit is denied and demanded twice, as discussed in para 33 above. From the above, we notes that the adjudicating authority in the impugned order has recorded the submission of the appellant but not given any finding on penalty under Rule 15 in para 42 which is reproduced as below: 42. So far as proposal to impose penalty under Rule 15 of the Cenvat Credit Rules, 2004 is concerned, the assessee argued that the same is not attracted in the pres .....

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