2018 (4) TMI 1462

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....ppeals are directed against Order-in-Appeal No: PUNEXCUS-001-APP-353 & 354/2017-18 dated 14/09/2017 passed by the Commissioner of Central Excise (Appeals), Pune - I. 2. Heard both the sides and perused the records. 3. Relevant facts that arise for consideration are during the period October 2012 to March 2015, the appellant herein were required to discharge service tax liability under reverse ch....

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....nctioned. It is his submission that in the appeal they are contesting only the imposition of penalties by the lower authorities and upheld by the first appellate authority. He would submit that the service tax liability to be discharged under the reverse charge mechanism by them is available to the appellant as CENVAT credit as the same are used in activities of manufacture of final products. He w....

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....i.Del.)]. 5. Learned Authorised Representative, on the other hand, submits that the eligibility to avail CENVAT credit and the revenue neutrality situation cannot be pressed into service for the proposition that the non-payment of service tax cannot be condoned. It is his submission that once there is a demand that is confirmed and the appellant is required to discharge the service tax liability ....