2019 (7) TMI 1139

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....esh Nair The appellant is engaged in the manufacture of crane, hoists etc. When the said goods are manufactured and supplied, the appellant are also undertaking the activity of Erection, Commissioning and Installation of such cranes, hoists etc. On this activity the appellant has been paying service tax. They are also outsourcing the services of a service provider which is used in relation to the....

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....on of cranes, hoists etc. Though the appellant had paid at the time of audit, the cenvat amount along with interest and 25% penalty of Cenvat but, had not opted for benefit available under Section11A (6 & 7) of Central Excise. They have also not given any intimation with regard to this payment. Therefore, the refund claim made by them is legal and correct. He placed reliance on the following judgm....

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.... Any person chargeable with duty under sub-section (5), may, before service of show cause notice on him, pay the duty in full or in part, as may be accepted by him along with the interest Payable thereon under section 11AA and penalty equal to one per cent of such duty per month to be calculated from the month following the month in which such duty was payable, but not exceeding a maximum of twent....