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2018 (8) TMI 1399
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....Heard both sides. 2. Brief facts of the case are that the appellant is engaged in the business of providing works contract service, defined as a taxable service under the Finance Act, 1994. During the dispute period, for providing such taxable service, the appellant had discharged the service tax liability in some cases and availed exemption under Notification 25/2012-S.T. dated 20.06.2012 in r....
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....eal before the Commissioner (Appeals), which was disposed of vide impugned order dated 31.01.2018 in favour of Revenue. Vide the impugned order, the learned Commissioner (Appeals) has confirmed the CENVAT Credit demand along with interest and appropriated the amount already reversed by the appellant towards such confirmed demand. The impugned order also imposed penalty on the appellant. 3. The ....
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....thority has recorded the findings that even if the credit has been reversed by the appellant, but such reversal cannot be construed as substitute for payment of service tax. Accordingly, the impugned orders have confirmed the CENVAT credit demand against the appellants. We find from the submissions of the Learned Chartered Accountant for the appellant that the appellant had already reversed the CE....