2017 (12) TMI 500

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....ve ORDER Per: Dr D.M. Misra This appeal is filed against OIA-VAP-EXCUS-000-APP-467-13-14 dt 09/01/2014 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals)-Vapi. 2. The short issue in the present appeal is: whether interest and penalty are leviable on the appellant for wrong availment of Cenvat Credit of Service Tax paid in respect of the services viz., 'Car/Mobile I....

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....ey have bonafidely taken the credit therefore, penalty of equal amount of the credit availed is unwarranted and unjustified. 4. The Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). He submits that since the appellant has incorrectly availed the credit and reversed only on after being pointed out by the department, therefore, suppression of fact is involved. Conseq....