https://www.taxtmi.com/caselaws?id=764282 CESTAT Allahabad held that issuance of SCN was unjustified when appellant had already discharged service tax liability with interest before SCN issuance. Following precedent in Gardenia India Ltd., the Tribunal ruled no SCN was required once discrepancies were accepted by assessee and liability discharged prior to notice. Penalties under sections 77 and 78 of Finance Act, 1994 read with Rule 15 of Cenvat Credit Rules were set aside. Appeal allowed. en-us Fri, 03 Jan 2025 00:00:00 +0530 Tue, 07 Jan 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764282 CESTAT Allahabad held that issuance of SCN was unjustified when appellant had already discharged service tax liability with interest before SCN issuance. Following precedent in Gardenia India Ltd., the Tribunal ruled no SCN was required once discrepancies were accepted by assessee and liability discharged prior to notice. Penalties under sections 77 and 78 of Finance Act, 1994 read with Rule 15 of Cenvat Credit Rules were set aside. Appeal allowed. Case-Laws Service Tax Fri, 03 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764282