TMI Blog2018 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... availment of credit. In fact, the respondent had availed credit on the invoices distributed by their Head Office, M/s.Bata, Gurgaon - without seizure there can be no confiscation of the goods and when the goods are not confiscated, the penalty imposed cannot be justified - appeal dismissed - decided against Revenue. - E/40897/2017 - 42764/2017 - Dated:- 1-11-2017 - Ms. Sulekha Beevi C.S. Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibuted by M/s. Bata, Gurgaon. The department was of the view that such credit is not admissible for the reason that M/s. BVIHR had indulged in evasion of service tax by raising fraudulent invoices. A Show Cause Notice was issued to the respondent proposing to impose penalty. After due process of law, the original authority imposed penalty of ₹ 22,31,689/-. In appeal, the Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for issuing fraudulent invoices by M/s. BVIHR. Further, that there is no demand of duty raised in the Show Cause Notice and in the absence of demand of duty, the penalty imposed alleging the availment of wrongful credit is without legal basis. 6. After considering the submissions made by both sides as well as perusing the records, I find that the Commissioner (Appeals) has correctly discussed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for availing cenvat credit. Respondent in the Impugned Order recorded that invoices issued M/s.BVIHR were proved beyond doubt as fraudulent invoices issued without paying any service tax amount. However, there is no recording to the fact that the invoices issued by ISD, M/s.BATA, Gurgaon, were fraudulent or invalid document for availment of cenvat credit by Appellant. To be more precise, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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