2010 (2) TMI 378

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....R, for the Respondent. [Order]. - Heard both sides. 2. Applicant filed this appeal against the impugned order whereby the credit of Rs. 1,75,113/- was denied on the ground that the same was availed on the strength of the register maintained by the appellant and penalty of equal amount was also imposed. The appellants working under the Cenvat credit scheme. During the period February, 2006 to....

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....utory record regarding payment of the service tax hence credit was wrongly denied. It is also submitted that there is no dispute regarding payment of service tax and appellants were eligible for taking credit of the service tax paid. 5. I find that as per the Provisions of Rule 9 of Cenvat Credit Rules, 2004 a challan evidencing payment of service tax by the persons liable to pay S. Tax is a va....

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....I find no infirmity in the impugned order in respect of demand of duty. In respect of the penalty, the contention is that in the show cause notice, Provisions of Rule 15 of the Cenvat Credit Rules was invoked and as per sub-rule (3) of Rule 15 of rules, if any person takes Cenvat credit in respect of the goods or in contravention of any Provisions of Rule, such person shall be liable to penalty wh....