2018 (9) TMI 986

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....M. N. Bharathi & Shri. S. Muthu Venkataraman, Advocates For the Respondent : Shri. A. Cletus, ADC (AR) ORDER PER BENCH : Brief facts are that the appellants are registered with the Service Tax Department under the category "Storage and Warehousing Service". During the course of audit, it was noticed that appellants had taken and utilized the service tax credit on service tax paid by th....

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....w, the Original Authority confirmed the demand, interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal. 3.1 On behalf of the appellant, Ld. Counsel submitted that they are contesting only the penalty imposed. He adverted to Show Cause Notice issued to the appellants dated 05.09.2006 and submitted that the Department was fully aware that the app....

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....ast (P) Ltd. Vs. Commissioner of C. Ex., Bangalore - 2007 (215) E.L.T. 169 (S.C.) to argue that the extended period cannot be invoked when the appellant was under genuine belief that they are not liable to pay duty. 3.3 He adverted to para 7 of the impugned Order and submitted that though the issue with regard to the earlier Show Cause Notice dated 05.09.2006 was brought to the notice of the Co....

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....issue with regard to reimbursement obtained by the appellant was not considered and therefore, the contention of the appellant that the invocation of extended period cannot sustain, is baseless. 5. Heard both sides. 6. The appellant has produced the copy of the Show Cause Notice dated 05.09.2006. On perusal, we find that the Department has stated in the said Show Cause Notice that the appell....