2017 (11) TMI 94

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.... - For the Appellant Mrs. N. S. Sandhya, Advocate - For the Respondent ORDER Per : M.V.Ravindran This appeal is filed by the Revenue against Order-in-Appeal No. BGM-EXCUS-000-BEL-ADC-APP-HAB-034-2015 dated 09/03/2015. 2.  Heard both sides and perused the records. 3.  The Revenue is aggrieved by the impugned order on the ground that the first appellate authority has set ....

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.... by the first appellate authority in paragraph 13.2 and submit that the findings recorded are very clear inasmuch the respondent during the relevant period had written off bad debts to the tune of Rs. 37 crores for the financial year 2007-08; due to recession, they had to create provision for bad debts and there was acute problem of cash flow; due to non-payment / delay in payment from the clients....

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.... There is no dispute as to the fact that appellant had received the consideration and despite that they have not discharged the service tax liability. This reasonable/justifiable cause which has been accepted by the first appellate authority i.e., non-receipt of payment and written off bad debts, in my view cannot be a reasonable cause for setting aside the penalties imposed under Section 76 of th....

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....any documents, I find learned counsel has produced the documents on which CENVAT credit was availed and documents were produced before the first appellate authority also. On perusal of the said documents, I find that the CENVAT credit was availed of the service tax paid by the Telephone Service providers and the courier services and the address is of the respondent at Belgaum. In view of this, I f....