2019 (5) TMI 269

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssee has urged the following question of law for our consideration "Whether on the facts and in the circumstances of the case and in law, the Tribunal was justified in upholding the penalty upon Appellant even when Cenvat Credit taken on inputs and interest thereon had been paid, on the Revenue pointing out the same to it even before the issue of Demand Notice?"   3. The Appellant is engaged in the development of software. Appellant is registered with the Service Tax Authorities. It paid service tax under the head 'Technical Software Services" and "Maintenance or Repairs Services". 4. During the Financial Years 2010-11 and 2011-12, the Appellant had inter alia purchased certain software on payment of service tax aggr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 78 of the Finance Act, 1944 read with Rule 15(3) of Cenvat Credit Rules, 2004. 6. Being aggrieved with the order dated 30th May, 2016, the Appellant filed appeal to the Commissioner (Appeals). However, by order dated 12th February, 2018, the Commissioner (Appeals) dismissed the appeal. On further appeal, the Tribunal held by the impugned order that this was not a case where credit as wrongly taken by mistake. This, it held that the Appellant had done on earlier occasions also. Therefore, the Appellant had availed Cenvat Credit on software purchased by them not for use as inputs but for trading. Thus, leading to the conclusion that it was not a case of mistake on the part of the Appellant but clear case of taking of credit of service ....