2019 (4) TMI 117

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....he manufacturing of aerated water (soda), flavoured aerated water (Mirinda, Pepsi etc.) and packaged drinking water (Acquafina) falling under Chapter 22 of CETA, 1985 and are availing the benefit of CENVAT credit on inputs, capital goods and input services. During the audit, Department pointed out that the appellant has wrongly availed CENVAT credit amounting to Rs. 9,55,835/- on fabricated steel buildings in the month of February 2011 and April 2011 on the basis of invoice No.3517 dt. 22/12/2010 which does not fall in the definition of capital goods under Rule 2 of CENVAT Credit Rules. On being pointed out by the Revenue, the appellant immediately reversed the credit of Rs. 9,55,835/- along with appropriate interest of Rs. 1,55,554/- and i....

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....CE Vs. Adecco Flexione Workforce Solutions Ltd. [2012(26) STR 3 (Kar.)] ii. CC, Bangalore Vs. Powerica Ltd. [2018-TIOL-2396-CESTATBANG] iii. Bhoruka Aluminium Ltd. Vs. CCE, Mysore [2017(51) STR 418 (Tri. Bang.)] 4.2. He further submitted that there is no suppression of fact with intent to evade payment of duty and the entire case of the Department is made on the basis of the records maintained by the appellant and hence nothing was suppressed from the Department and all the facts were available on records. He further submitted that invoking extended period of limitation is not legally sustainable. 5. On the other hand, the learned AR defended the impugned order and submitted that the appellants were knowing that they were not en....

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....he submissions by both the parties and perusal of the provisions of Sections 73, 76 and 78 of the Finance Act, 1994 and the judgments relied upon by the appellant cited supra, I find that Section 73(3) is very clear as it says that if tax is paid along with interest before issuance of the show cause notice, then in that case, show cause notice shall not be issued. In this case, I find that the contention of the appellant that he bona fidely believed that he is not liable to pay service tax but during the audit, the audit party informed him that he is liable to pay service tax, then he immediately paid the entire service tax along with interest. Except mere allegation of suppression, the Department did not bring any material on record to pro....