2018 (11) TMI 161

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....Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of brakes, servo brakes etc. They were availing the facility of CENVAT credit on inputs, capital goods and input services. During the disputed period, which is from July 2014 to March 2016, the appellants had two units which are EOU and DTA units. They were availing the input service o....

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....onfirmed the demand, interest and imposed equal penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. counsel Shri M. Kannan submitted that the EOU was continuously availing the credit for both the units prior to July 2014 and by bonafide mistake even after the amendment, continued to do the same. In fact, the whole situation is a reve....

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....would not have come to light but for the audit conducted by the departmental officers. Therefore, the confirmation of demand is legal and proper. 4. Heard both sides. 5. The foremost argument put forward by the ld. counsel for appellant is that the situation is a revenue neutral one and the EOU and DTA units being of the same assessee, even if the service tax as paid is confirmed, the other ....