2017 (11) TMI 1397

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.... Shri Naveen Kushalappa, Jt. Commissioner(AR) - For the Respondent ORDER Per: S.S. GARG The present appeal is directed against the impugned order dt. 23/06/2015 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the present case are that the appellants are engaged in pr....

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....ent of service tax during the period from 2007-08 to 2009-10 under Section 73(2) of the Finance Act, 1994, along with interest under Section 75 of the Finance Act, 1994 and imposed a penalty of Rs. 94,345/- under Section 78 of the Finance Act, 1994. Aggrieved by the order, the appellant filed appeal before the Commissioner(Appeals). Department also filed appeal as the adjudicating authority refrai....

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.... of output service claims as depreciation under Section 32 of Income Tax Act, 1961 and the objective of Rule 4(4) is to avoid double benefit to the assessee i.e. both under CENVAT Credit Rules and Income Tax Act. He further submitted that irregularity crept in accounting the credit in the concerned book, which was purely unintentional and the appellant had not gained any benefit both under Income ....