2013 (10) TMI 629

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.... Addl. Commissioner(AR) ORDER Per: B.S.V. Murthy; The appellant is seeking condonation of delay of 120 days in filing the appeal from the date of the Order-in-Original. The learned counsel explains that the appellant had intimated the change of address in 2011 itself but unfortunately the order was sent to the old address at Hyderabad. Secondly, the appellant did not receive the order. In....

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....nses from DIAL and over a period of two years amounts were received from DIAL. In the year 2008, the appellant company thought about their liability to service tax and to avoid dispute and taking a view that two views are possible about their liability, took a decision to pay the service tax and in November 2008 paid the service tax amount due of more than Rs.5.21 crores after adjusting CENVAT cre....

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....here were two views possible. In such a situation, penalties should not have been imposed and benefit of Section 80 of Finance Act should have been extended to them. As regards interest, he submits that if the CENVAT credit available in their account and more than Rs.2.58 crores is taken into account and if interest liability is not charged from 2006 since the appellant could have utilized the CEN....