TMI Blog2019 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 2,26,560/- - As such while upholding the confirmation of the said demand, we reduce the penalty equivalent to ₹ 2,26,560/-. CENVAT Credit - HELD THAT:- In the absence of any dispute about the receipt and utilization of the input services in providing output services, the denial on the grounds of non availability of complete address etc. cannot be upheld - demand set aside. Liability of service tax - legal services - HELD THAT:- Learned advocate submits that the same is not being contested and they have also deposited the same alongwith interest. Accordingly the same is confirmed as not contested. As regards penalty of ₹ 10,000/-(ten thousand) imposed under Section 77 of the Act, we set aside the same as the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sand five hundred sixty). 3. Accordingly proceedings were against the appellant by way of issuance of a show cause notice proposing to reject the declaration filed in terms of the VCES Scheme as also for confirming the further differential service tax of ₹ 2,26,560/- (two lakhs twenty six thousand five hundred sixty).The said allegations were primarily based upon the disclosures made by the appellant in their Income Tax Returns. Further the notice also proposed to disallow the Cenvat Credit of ₹ 1,76,945/-(one lakh seventy six thousand nine hundred forty five) on the allegations that the invoices on the basis of which the same was availed, were not fully complete inasmuch as there were certain discrepancies like ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 2,26,560/-(two lakhs twenty six thousand five hundred sixty). However, it is the contention of the learned advocate that the imposition of penalty to the extent of ₹ 6,97,120/-(six lakhs ninety seven thousand one hundred twenty) is not justified inasmuch as the amount of ₹ 4,63,307/-(four lakh sixty three thousand three hundred seven) was deposited by them even prior to the issuance of show cause notice. As such the prayer is to reduce the penalty to ₹ 2,26,560/-/-(two lakhs twenty six thousand five hundred sixty). As regards the denial of Cenvat Credit he submits that there is no dispute about the receipt of input services and their utilization in providing output services. The denial of the Cenvat Credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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