2018 (11) TMI 1523

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....y, Superintendent (AR) for the Respondent. ORDER Per: M. V. Ravindran. This appeal is directed against Order-in-Appeal No. 20/2014 (V-I) ST dated 21.03.2014. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding demand of service tax from the appellant of a service tax an amount of Rs. 20,116/- interest thereof. On the groun....

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....rity has not considered the payment of service tax and not set aside the penalty involved. As regards the CENVAT credit availed on various input services, he draws my attention to the chart prepared by them. The CENVAT credit of service tax paid on various input services like Telephone charges, Mobile Charges, Advertisement, Vehicle Servicing and Polishing, Travels, Insurances, Cleaning, Courier a....

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....ax liability and the interest thereof on 17.09.2012. In my view, the appellants were correct in following the law and are eligible for the benefit of Section 80(2) of the Finance Act, 1994. As regards the setting aside the penalty, the Finance Act, 2012 specifically mandates from the penalty if the amount of service tax liability and the interest in respect of Renting of immovable property service....