2014 (5) TMI 766

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....ant is in appeal against the impugned order along with an application for stay. After hearing both sides, I find that the appeal itself can be disposed of at this state, therefore, as consented by both sides, the appeal and stay application are taken for final disposal. 2. The brief facts of the case are that the appellant is a resort and providing various services like mandap keeper, hotel roo....

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....nt that the appellant is availing the benefit of abatement as per the said Notification as well as taking input service credit which is not entitled to. Therefore, the appellant was issued a show-cause notice for demand of the input service credit availed during the period April 2007 to October 2009 by invoking extended period of limitation. Both lower authorities confirmed the demand along with i....

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....on and hence the impugned order is to be set aside. To support his contention, he relied on the decision of Pushpam Pharmaceuticals Co. vs. CCE 1995 (78) ELT 401 (SC) and Uniworth Textiles Ltd. 2013 (288) ELT 161 (SC). 4. On the other hand, ld. AR strongly opposed the contention of the counsel and submits that in this case it was a deliberate act of the appellant to avail inadmissible credit, t....

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.... means that the fact of wrongful availment of Cenvat credit came in the knowledge of the appellant in October 2009 and thereafter they have stopped taking the credit. If appellant was not having any malafide intention, it was a duty of the appellant that these facts would have brought in the knowledge of the department and would have been paid the service tax attributable to inadmissible input ser....