2018 (3) TMI 1543

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....ndent ORDER The facts of the case are that during the audit of the appellant's excise unit, objection was raised on availment of credit in respect of certain input services on the ground that service of renting of immovable property, insurance service, outward octroi, Customs House Agent charges, Xerox machine and printing machine are not admissible input services. On the audit objection, th....

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....he Revenue, reiterates the findings of the impugned order. He submits that whether the issue raised by the department is correct and legal or otherwise, but once the appellant paid the duty admittedly along with interest and penalty and waived the show cause notice, the department is not in a position to issue any show cause notice. Hence the issue attained finality with the stand taken by the app....

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....se Act, which reads as under:- "11A(6).- Any person chargeable with duty under sub-section (5) may, before service of show cause notice on him, pay the duty in full or in part, as may be accepted by him along with the interest payable thereon section 11AA and penalty equal to one percent of such duty per month to be calculated from the month following the month in which such duty was payable bu....