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2018 (5) TMI 217
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....e, Assistant Commissioner (A R), for respondent Per: Ramesh Nair The issue involved is whether the appellant is entitled for waiver of penalty imposed under Section 78 of the Finance Act, 1994 when service tax along with interest was paid before show cause notice. 2. Shri Pradeep Korde, learned consultant appearing on behalf of the appellant, submits that the appellant could not pay the s....
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....R) appearing on behalf of the Revenue, reiterates the finding of the impugned order. 4. We have carefully considered the submissions made by both the sides. We find that the appellant has admittedly paid the service tax along with interest much before the issuance of show cause notice and the same was not contested. It is also a mandate that the appellant was entitled for the cenvat credit and ....