2019 (9) TMI 329

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....is delay of 153 days in refiling the appeal, CM 6243-CII/2019 has been filed seeking condonation of said delay. Similarly to condone the delay of 2070 days in filing the appeal, CM 6244-CII/2019 has been filed. Both the applications seeking condonation of delay are accompanied by affidavit of Mr. Vijay Mohan Jain, Commissioner of Central Goods and Services Tax Commissionerate, Rohtak. Main c....

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....nd that respondent had utilized excess cenvat credit of Rs. 94, 57, 161/- for the months of March, June 2005 and March and April 2006 in contravention of Rule 6(3)(c) of 2004 Rules. Authorised representative of respondent made a statement to the effect that they were providing both taxable and non-taxable services; availing input services/capital goods credit-common to both taxable and nontaxable ....

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....sidered liable to pay penalty under Rule 15 of 2004 Rules read with Section 78 of the Act. Further interest was also recoverable under Section 75 of the Act. Accordingly, a show cause notice dated 12. 5. 2007 was issued to the respondent. The Adjudicating Authority vide Order in Original dated 17. 3. 2008(A-2) confirmed the demand of service tax alongwith interest and appropriated the said deman....

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.... 17. 02. 2009 in case of Idea Cellular? B) Whether the Adjudicating Authority is correct in not confirming the re-quantified demand alongwith interest and not imposing penalty upon the respondent under Section 78 of the Finance Act, 1994 for their act of suppression of facts with malafide intention? C)Whether the Ld. Tribunal committed a grave error in relying upon the order in case of Idea ....