2012 (12) TMI 314

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....n, Technical Member 1. Heard both sides on the stay petition. 2. The appellant has taken CENVAT credit of service tax paid on input services during November, 2006. The service provider is their sister concern. During the audit, it was found that the provider of input service paid the service tax due for the month of November, 2006 only in January, 2007 and, therefore, a show-cause notice was....

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....it in November, 2006. He relies on the provisions of Rule 4(7) of the CENVAT Credit Rules in this regard. He further submits that the penalty under Rule 15(2) of the CENVAT Credit Rules cannot be imposed in respect of irregular availment of CENVAT credit of input services. 4. Heard the learned Additional Commissioner (AR) also. We find that the Commissioner has not confirmed the demand of se....