9911796707
TMI Blog2018 (5) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... eal is directed against the impugned order dated 28.08.2017 passed by the Commissioner (Appeals), GST, Customs and Central Excise, Bhopal. 2. Brief facts of the case are that the appellant is engaged in providing the taxable service namely, "Debt Recovery Agent Service", defined under Section 65 (105) (zzz) of the Finance Act, 1994 to various Banks and Financial Institutions. During the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein Service Tax demand of Rs. 15,14,160/- was confirmed alongwith interest and the amount of Rs. 14,67,487/- (towards Service Tax) and Rs. 1,22,357/- (interest) already deposited by the appellant were appropriated towards the Government Revenue. Besides, the said order also imposed penalties under Section 77 and 78 of the Finance Act, 1994. On appeal against the adjudication order dated 31.03.2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /-, though were specifically mentioned in the adjudication order, but such credit has been denied on the sole ground that Cenvat credit is misplaced and the same is not applicable in this case. Thus, he submits that in absence of any specific findings, with regard to disallowance of Cenvat Credit, the credit availed properly by the appellant cannot be denied. With regard to imposition of penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graph 6 in page 11 has recorded that during the period April 2013 to September 2013 and October 2013 to March, 2014, the appellant had discharged the Service Tax liability of Rs. 8,44,077/- and Rs. 7,92,442/- respectively. Further, it has also been mentioned in the said order that the Cenvat Credit of Rs. 32,321/- and Rs. 14,355/- was taken by the appellant. However, while discussing the issue reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, I am also of the view that the adjudicating authority should properly analyze the provisions of Section 78 for arriving at a conclusion whether, in the eventuality, when the entire adjudged amount had been deposited before the issuance of show cause notice, can penalty be imposed under Section 78 of the Act. He should also discuss imposition of penalty under Section 77 of the Act. 7. I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
