TMI Blog2019 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... ly paid the amount along with the interest and penalty under Section 76, thereafter, neither any SCN was issued nor any adjudication order was passed on the issue of non-payment of service tax. Consequently the proceeding, as regard the demand of service tax came to an end. This closer itself shows that there is no suppression of facts involved. Since, there is no case being covered under provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorised representative for the Respondent ORDER RAMESH NAIR The brief facts of the case are that on certain services the appellant did not discharge the service tax, subsequently the Preventive Officer pointed out on the visit of the factory that the appellant have not paid the service tax on reverse charge basis in respect of services such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit Rules, 2004 the cenvat credit of the service tax paid involving the suppression of fact, is not admissible. The adjudicating authority denied the cenvat credit and the same was upheld by the Commissioner (Appeal), therefore the present appeal. 2. Sh. Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that there is no suppression of facts for the reason that aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 (Tri.-Mumbai) Virtusa India P. Ltd.-2017 (3) GSTL 359 (Tri.-Hyd.) Hindalco Industries Ltd.-2015 (40) STR 155 (Tri.-Del.) 3. Sh. L. Parta Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. I find that the only reason for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no suppression Moreover, the department itself in writing asked the appellant to pay the penalty under Section 76, otherwise in case of suppression of facts the provision of Section 78 is invokable which was neither invoked nor asked to pay the penalty under Section 78. These undisputed facts clearly show that there is no suppression of facts on the part of the appellant for non-payment of Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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