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ABB Limited Versus Commissioner of Service Tax BANGALORE SERVICE TAX- I

2018 (2) TMI 933 - CESTAT, BANGALORE

Penalty - wrongly availed CENVAT credit, reversed alongwith interest as soon as pointed out - Held that: - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX Versus M/s ADECCO FLEXIONE WORKFORCE SOLUTIONS LTD [2011 (9) TMI 114 - KARNATAKA HIGH COURT], where it was held that The assessee has paid both the service tax and interest for delayed payments before issue of show cause notice under the Act. Sub-Sec.(3) of Sec. 73 of the Finance Act, 1994 categorically states, af .....

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901/2015-DB, ST/21948/2015-DB, ST/20901/2015-DB, ST/21948/2015-DB - 23142-23143 / 2017 - Dated:- 11-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL MEMBER Ms. Apporva, Advocate, For the Appellant Shri Parashivamurthy, Dy. Commissioner (AR), For the Respondent Per : V. PADMANABHAN The present appeals have been filed against Order-in-Original No. BLR-L-UNT-00-COM-102-2014-15 dated 28/11/2014 and Order-in-Original No. BLR-LTUNT-000-COM-015-2014-15 dated 30/03/2015. The a .....

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t by the audit, the appellant reversed the wrongly availed CENVAT credit along with interest. The Department proceeded to issue show-cause notice and vide the impugned order not only upheld the service tax paid along with interest but also imposed penalties under CENVAT Credit Rules and various provisions of the Finance Act, 1994. Aggrieved by the said decision, the present appeals have been filed. 2. With the above background, we heard Ms. Apoorva, learned advocate for the appellant and Shri Pa .....

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ance of the show-cause notice, it is argued that the penalty is not imposable. They also placed reliance on the following case laws: i. CST, LTU Vs. Adecco flexione Workforce Solutions Ltd. [2012(26) STR 3 (Kar.)] ii. Central Warehousing Corporation Vs. CST [2013-TIOL-755-CESTAT-AHM] 4. The learned AR justified the penalty imposed on the appellant. He submitted that the reversal of CENVAT credit was done by the appellant only after the same was detected and pointed out by the audit. But for the .....

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T, Chandigarh [2017(47) STR 266 (Tri. Chan.)] 5. Heard both sides and perused the records. 6. The wrongly availed CENVAT credit is not being disputed by the appellant and the same has been reversed with interest as soon as the same has been pointed out by the Department. However the appellant agitates against the imposition of penalty. It stands further argued by the appellant in the appeal papers that the intent to evade tax is not sustainable against them since the demand has been raised under .....

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ough the law does not say so, authorities working under the law seem to think otherwise and thus they are wasting that valuable time in proceeding against persons who are paying service tax with interest promptly. They are paid salary to act in accordance with law and to initiate proceedings against defaulters who have not paid service tax and interest in spite of service of notice calling upon them to make payment and certainly not to harass and initiate proceedings against persons who are payi .....

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