2014 (9) TMI 989

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....ta, AR, for the Respondent. ORDER Appellants have come in this appeal before the Tribunal against the Order-in-Appeal No. 254(OPD)ST/JPR-II/2013, dated 26-9-2013. There are two issues involved in this case, one issue is regarding recovery of duty short paid/non-paid amounting to Rs. 1,00,844/-, subsequent imposition of penalty and second issue is regarding wrongly availment of Cenvat credit ....

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....hese were taken on rent and rental charges including Service Tax was paid by them. Commissioner in his Order-in-Appeal after examination of the issue upheld findings of the Adjudicating Authority on the ground that credit taken on cots and tables could not be considered credit taken on capital goods required for providing man power recruitment services, it has been held that cots and tables are ba....

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....ion. 8. Regarding issue No. 1, i.e., waiver of penalty on the deposit of Service Tax before the issue of show cause notice, it is observed that appellants have clearly admitted in their submissions that amount was paid as pointed out by the audit. This fact itself does not prove their bona fide that they have deposited the amount before the issue of show cause notice suo motu. In view of t....

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....d by the appellants. The appellants have argued that on the cots the then Commissioner (Appeals) had already allowed the credit therefore, it should be allowed to them. I have seen the Order-in-Appeal No. under which the credit on cost was allowed by my predecessor. It's seen that he allowed the appeal on the ground that the adjudicating authority had disallowed the credit not on merit but because....