TMI Blog2008 (5) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... ilment of credit - case of ignorance of the provisions of service tax law – no any intention to avail the benefit of the exemption wrongly by availing Cenvat credit benefit – stay granted - ST/118/2008 - ST/155/2008-(PB), - Dated:- 1-5-2008 - Justice S.N. Jha, President and Shri M. Veeraiyan, Member (T) Shri A.K. Batra, C.A., for the Appellant. Shri Amit Jain, SDR, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id the service tax amounting to Rs. 45,48,815/-. 4. In as much as they have taken the Cenvat credit (of Rs. 1.10 lacs) it was held that they not eligible to the benefit of Notification No. 1/2006 and accordingly the Commissioner has confirmed duty on the gross amount and confirmed a demand of Rs. 1,39,76,300/- along with interest and imposed penalties under various sections. 6. Learned Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and, therefore, the order of the Commissioner demanding the service tax and imposition of penalty was justified. 8. We have carefully considered the submissions made from both sides. It appears to be a case of ignorance of the provisions of service tax law and we do not find any intention on their part to avail the benefit of the exemption wrongly by availing Cenvat credit benefit to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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