2014 (9) TMI 1034

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.....) ORDER PER: ANIL CHOUDHARY: The present appeal is against Order-in-Appeal No. P-I/RKS/106/2011 dated 21.07.2011 passed by the Commissioner of Central Excise (Appeals), Pune-I. 2. The brief facts of case are the appellant, "M/s Toll (I) Logistics Pvt. Ltd.", Pune are holders of Service Tax Registration and are engaged in providing "Clearing and Forwarding" Services. During the course of audit....

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....d penalty under Section 78 read with Rule 15(3) of the Finance Act, 1994. The proposed demand was upheld by the adjudicating authority stating that appellant had contravened the provisions of Rule 9(2) of CENVAT Credit Rules, 2004, read with Rule 4A(1)(ii) of Service Tax Rules. Appellant had accepted the fact that it was a procedural lapse, as they had not availed facility of Centralized Registra....

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.... extended period of limitation is not attracted. It cannot be alleged that appellant had suppressed the fact for evasion of tax payment. Further to this, the fact of availment of CENVAT credit, on basis of invoices containing address of other units, was known to the department in May, 2009 during the course of Audit, event then too, the show-cause notice was issued in August, 2010 i.e. beyond one ....

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.... circular in case of Commissioner of Customs, Meerut Vs. Triveny Engineering & industries Ltd. - 2004 (177) ELT 211 (Tri-Del.), wherein, it was held, credit is not deniable on ground of procedural defects. 4.3 Learned Counsel further states that levy of penalty requires the existence of "mens rea", while in this case, there was no such intention to wrongly avail CENVAT credit. Hence penalty impos....