Non imposition of penalty under Rule 15 (3) of Cenvat Credit ...

Service Tax

December 12, 2023

Non imposition of penalty under Rule 15 (3) of Cenvat Credit Rules, 2004 - The Adjudicating Authority after discussion that since the department was aware of availing the cenvat credit by the respondent and the present show cause notices were issued subsequent to the first SCN therefore, there is no suppression of fact. Hence, the penal provision under Rule 15 (3) is not invokable - Appeal of the revenue dismissed - AT

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Non imposition of penalty under Rule 15 (3) of Cenvat Credit ...

Service Tax

December 12, 2023

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