TaxTMI 
TaxTMI 
2015 (2) TMI 239
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.... P. Batra, AR ORDER Per: P. S. Pruthi The appellant are in appeal against the Order-in-Appeal in which the demand of duty on vocational coaching service and on excess utilization of input service credit beyond the limit of 20-% of service tax payable on output service, was demanded. Penalties were also imposed under sections 76, 78 and under Rule 15(4) of Cenvat Credit Rules, 2004. 2. ....
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....a High Court s judgement in the case of CCE, Bangalore vs. Geneva Fine Punch Enclosures Ltd.-2011 (267) ELT 481 (Kar) and in the case of CCE & SR, Bangalore vs. Adecco Flexione Workforce Solutions Ltd.-2012 (26) STR 3 (Kar). In justification of his stand, that once service tax and interest has been paid before issue of show cause notice when pointed out by the revenue authority, penalties are not ....
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....a does not get established. We also note that the condition of utilization of service tax to the extent of 20% did not prevent the assessee from having cenvat credit in their account; it only debarred them from utilizing the same to an extent exceeding 20%. In other words, as held in the various decisions, remaining cenvat credit would not have lapsed, it would have remained as credit in the accou....