2017 (5) TMI 1198

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... by Shri Sanjay Jain DR for the respondent. ORDER Per B. Ravichandran: The appeal is against order dated 3.5.2013. The appellant is registered as a 100% EOU. The dispute in the present appeal relates to correctness of usage of cenvat credit for payment of service tax on reverse charge basis by the appellant paid in terms of Section 66 A of the Finance Act, 1994. The appellants engaged commissi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....osed equal amount of penalty under Section 78 and further penalty of Rs. 10,000/- under Section 77 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) upheld the original order. 2. Ld. Consultant appearing for the appellant submitted that the show cause notice was issued only for appropriating the service tax already paid by debit entry in the cenvat credit account. The Original Autho....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r imposing penalties on them. 4. Ld.AR reiterated the findings of the lower authorities. 5. We have heard both the sides and perused the appeal records. 6. The service tax liability of the appellant under BAS is not contested. We note that the appellants have discharged the said liability by debit in their cenvat credit account. Correctness of such payment of service tax liability by the recipi....