TMI Blog2019 (4) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 - Even though the same was pointed out by the department, the appellant was very much aware of the liability and the transaction for which the service tax was due, was recorded in the books and service tax was paid during scrutiny of three months. Therefore, it cannot be alleged that there is suppression of facts on the part of the appellant - credit allowed - appeal allowed - decided in favor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit thereof. The case of the department is that since the service tax of which Cenvat credit was availed was paid after being pointed out by the department therefore, the appellant is not entitled for the Cenvat credit in terms of Rule 9(1)(bb) of Cenvat Credit Rules, 2004. 2. Shri S.J. Vyas, Ld. Counsel appearing on behalf of the appellant submits that there is no suppression of facts as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he submissions made by both the sides and perusal of the record, I find that this is a case of only delayed payment of service tax for the period November-December 2011. The service tax was discharged in the month of February 2012. Even though the same was pointed out by the department, the appellant was very much aware of the liability and the transaction for which the service tax was due, was re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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