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TMI Blog2019 (2) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice dated 23.11.2016 was issued covering the period from October, 2013 to September, 2015 alleging wrong availment of Cenvat credit and also discrepancy in the figures shown in the ST-3 Returns as compared with the figures in the financial statement of the appellant. The Adjudicating Authority confirmed the demand of Rs. 3,51,181/- and Rs. 6,23,437/- along with interest and imposed a penalty of equal amount under Section 78. On appeal, the Learned Commissioner (Appeals) modified the adjudication order and passed the following orders; "11.5 I have carefully gone through the calculation sheet, corresponding ST-3 Returns and Balance Sheet submitted by the appellant with the appeal. I find that at pages 4 of the SCN in the table, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt have not submitted any basis as from where they have arrived to the figure of Rs. 9,10,180/-. Hence the figure of Rs. 112500/- in place of Rs. 123563/- as claimed by the appellant could not be considered. 12. Regarding imposition of penalty under Section 78 of the FA, 1994, I find that since invocation of extended period is legally justified in the instant case for suppression of facts, the penalty imposed under Section 78(1) of the FA, 1994 is also legally tenable. 11. Regarding charging of interest, I find that Section 75 of the Finance Act, 1994 provides mandatory provision for interest for non-payment / delayed payment of service tax. As such the appellant is liable to pay interest for non-payment / delayed payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,12,500/- instead of Rs. 1,23,563/- as wrongly calculated by the Department which requires rectification in the demand. Under the above circumstances, no demand was payable by the appellant. 6. It is further observed that the appellants have taken and utilized CENVAT credit on receipt of "Security Agency Service" while providing the exempted service namely "Trading of Goods" and taxable service such as vehicle repairing service and business auxiliary service. The applicant have claimed that services of only 4 guards are utilized in their Show Room and Godown pertaining to trading activities. They have also contended that they maintain separate Accounts for exempted service and reversed an amount of Rs. 90,012/-. 7. On perusal of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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