2018 (9) TMI 89

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....R PER: RACHNA GUPTA The appellant herein is engaged in providing taxable services of clearing and forwarding agents services, cargo handling services, transport of goods by road/goods transport agency services and storage and warehousing services as taxable under Section 65(105)(j), 65 (105)(zr), 65(105)(zzp) and 65(105)(zza) of the Finance Act, 1994 (the Act for short) respectively. The Depart....

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....58,826/-. Similarly, amount of interest and penalty has also been reduced to Rs. 76,711/- each. Being aggrieved of the said Order, present Appeal has been filed. 2. I have heard Mr. Mudit Jain, CA for the appellant and Mr. P. Juneja, Ld. DR for the Department. 3. It is submitted on behalf of appellant that the appellant had not utilised the cenvat credit as is alleged. The deposit was made by th....

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....efinition of input service definitely provides for availment of credit by such service provider. In the present case, the appellant has not challenged the position that the appellant has wrongly availed the service tax credit. It is also an apparent and admitted fact that the appellant has deposited an amount of Rs. 1,60,000/- on 16.04.2013 the wrongly availed service tax credit much prior the iss....

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....e Order under challenge. 7. Perusal of record shows that it is appellant's own admission that he wrongly availed the credit. Thus, the demand confirmed for one year by the Order under challenge has no infirmity nor while limiting the same to normal period of one ear. It is also apparent from record that the appellant deposited the said wrongly availed credit only after the Department brought it t....