https://www.taxtmi.com/caselaws?id=385345 The Tribunal found that the denial of Cenvat credit was unjustified as the appellant had paid the tax, interest, and penalty without a show cause notice or adjudication order on non-payment of service tax, indicating no suppression of facts. The absence of a show cause notice invoking Section 73(1) proviso and the department's request for penalty under Section 76 rather than Section 78 further supported this finding. Consequently, the Tribunal held that Rule 9(1)(bb) could not be invoked, setting aside the impugned order and allowing the appeal. en-us Mon, 29 Jul 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385345 The Tribunal found that the denial of Cenvat credit was unjustified as the appellant had paid the tax, interest, and penalty without a show cause notice or adjudication order on non-payment of service tax, indicating no suppression of facts. The absence of a show cause notice invoking Section 73(1) proviso and the department's request for penalty under Section 76 rather than Section 78 further supported this finding. Consequently, the Tribunal held that Rule 9(1)(bb) could not be invoked, setting aside the impugned order and allowing the appeal. Case-Laws Central Excise Mon, 29 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385345