2018 (9) TMI 392

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....R (TECHNICAL) For Appellant: Shri. Paresh Sheth (Adv) For Respondent: Shri. K.J.Kinariwala (AR) ORDER Per: Raju The appeal has been filed by the M/s Amardeep Construction as well as Revenue against the order issued by Commissioner (Appeals) confirming the demand of duty, while, setting aside penalty under Section 78 of the Finance Act. 2. Counsel for M/s. Amardeep Construction ar....

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.... deny the benefit of Notification No.1/2006-ST on the ground that they have availed the Cenvat Credit in the month of January 2007 Commissioner (Appeals) however, reduced the amount of demand and confirmed the demand only in respect of value in services provided in the month of January 2007, as against the Show Cause Notice and order in original, which has confirmed the demand for the entire perio....

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....ls) has wrongly invoked Section 80 to set aside the penalty imposed under Section 78 of the Finance Act. He argued that the appellant cannot avail the benefit of Notification No.1/2006-ST after having availed the Cenvat Credit. 4. We gone through the rival submission. We find that no Cenvat Credit was availed in the month of October 2006, November 2006, December 2006, February 2007 and March 20....

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....cy exchanged for an amount upto rupees 100,000, subject to the minimum amount of [rupees 30] and; (b) rupees 13[120 and 0.06 per cent. of the gross amount of currency exchanged for an amount of rupees exceeding rupees 100,000 and up to rupees 10,00,000; and (c) rupees 14[660 and 15 [0.012] per cent.] of the gross amount of currency exchanged for an amount of rupees exceeding 10,0....