2018 (9) TMI 1116

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....ovindarajan, AC (AR) for the Respondent ORDER Brief facts are that the appellants were engaged in manufacture of Crushing Machines and Screening Machines, were availing the facility of Cenvat Credit of service tax paid on various input services. On verification of records, it was noticed that they have availed credit to the tune of Rs. 58,003/- wrongly on canteen services and service tax pai....

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.... pointed out that the authorities below have confirmed the demand and imposed penalties, observing that the appellant has not furnished documents to show that the credit was reversed before utilization during the period of availment. The appellant had produced documents to show that the credit was reversed before utilization and had sufficient credit balance at the time of reversal. This was not a....