2019 (2) TMI 770

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....nwala, C.A., for respondent ORDER This is an appeal filed by the Revenue against order-in-appeal No. 90/GH/2017-18/Raigad dated 16.3.2018 passed by Commissioner of CGST & Central Excise (Appeals), Mumbai. 2. Briefly stated the facts of the case are that the respondent is engaged in providing taxable services under the category of 'construction of residential and commercial complex service....

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....s along with interest of Rs. 53,121/-. Later, a show cause notice was issued on 8.1.2013 to the respondent proposing penalty and appropriation of the amount already paid. The adjudicating authority confirmed both the amounts and imposed penalty under Section 76 as well as Section 78 of the Finance Act, 1994. Aggrieved by the said order, the respondent filed appeal before the learned Commissioner (....

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....istake on the part of the respondent, hence penalty under Section 76 and 78 has been rightly invoked and penalty imposed by the adjudicating authority. 4. Learned Chartered Accountant for the respondent has submitted that since under a bona fide mistake, they availed cenvat credit as well as the abatement for the period 2004-05 to 2007-08, hence, on being pointed out, the cenvat credit along wi....

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....ategorically submitted the circumstances under which initially, they have availed both cenvat credit as well as abatement, which they have reversed on 14.12.2009 after being pointed out by the department during the course of the audit. On discharging the said liability, the audit para has been closed. In support, the respondent placed a formal audit report issued by the department on 2.3.2010. ....