2013 (5) TMI 562

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....Heard both sides and perused the records. 2. The appellant is engaged in providing the business of telephone communication service and paying service tax. CENVAT credit was denied on maintenance of garden and printing of stationeries (telephone bills). The appellant reversed the entire credit of Rs.2,46,652/- before issue of show-cause notice. The adjudicating authority denied the credit on the g....

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....lty. He submits that they have deposited the tax before issue of the show-cause notice and therefore penalty under Section 78 cannot be invoked. 4. The learned AR strongly submits that there is suppression of fact and the imposition of penalty under Section 78 is justified. 5. On a perusal of the records, it is seen that the appellant availed CENVAT credit and the amount was paid by the service ....