2017 (5) TMI 447

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....ent : Sh.R.K. Mishra, Ld. AR Per Ashok K. Arya: 1. The appellant, M/s Navdurga Ispat Pvt Ltd. is in appeal against two orders of the Commissioner (Appeals), both dated 28/10/2015 whereunder the demand of Cenvat Credit of Service Tax alongwith interest has been confirmed and penalties of Rs. 2, 01,550/- and Rs. 1,11,855/- are imposed on the appellant. The issue in both the appeals is common. The....

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..... 4,03,100/- and Rs. 2, 35,709/- respectively in these two appeals. These amounts of CENVAT Credit have been disallowed by the lower revenue authorities, confirming the recovery of the same along with the interest against the appellant. The penalties amounting to 50% of the confirmed demands have been imposed on the appellant. 3. The appellant has been represented by the Ld. Advocate Sh. Abhash M....

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....the considered view that the appellant was to deposit 75% of service tax as per the Notification No. 30/2012-ST dated 20.06.2012. There is no dispute that the appellant has reversed the 75% of CENVAT Credit which they had taken initially against the provisions of Notification No. 30/2012-ST dated 20.06.2012. However the appellant has not made the payment of the interest on the demand confirmed so ....