https://www.taxtmi.com/caselaws?id=191871 The Tribunal set aside the decision confirming the demand of service tax and penalty under Section 78, granting waiver of the penalty. The appellant's inadvertent double availing of Cenvat credit, promptly rectified upon discovery with voluntary payment, fell under the immunity provision of Section 73(3) of the Finance Act, 1994. The Tribunal held that no show cause notice should have been issued, settling the case upon payment of service tax and interest. en-us Thu, 22 Sep 2016 00:00:00 +0530 Sat, 29 Apr 2017 10:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191871 The Tribunal set aside the decision confirming the demand of service tax and penalty under Section 78, granting waiver of the penalty. The appellant's inadvertent double availing of Cenvat credit, promptly rectified upon discovery with voluntary payment, fell under the immunity provision of Section 73(3) of the Finance Act, 1994. The Tribunal held that no show cause notice should have been issued, settling the case upon payment of service tax and interest. Case-Laws Service Tax Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191871