2019 (12) TMI 642

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....) Shri G. Prahlad, Advocate for the Appellant. Shri Mir Anwar Mohiuddin, Assistant Commissioner for the Respondent. ORDER PER: P.V. SUBBA RAO 1. The appellant herein is a 100% EOU engaged in manufacture and export of granite slabs and tiles. They are also registered with the service tax department for payment of service tax under GTA services. The department has found out that the a....

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....r following due process, the Original Authority, confirmed the demand and interest and imposed equivalent amount of penalty under Section 78 and a penalty of Rs. 20,000 under Section 77 of the Finance Act, 1994. 2. Aggrieved, the appellant appealed with the First Appellate Authority, who, by the impugned order, upheld the order-in-original in toto and rejected the appeal. Hence this appeal. ....

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....recipient of the service. We further find that if the appellant had paid the service tax he could have availed cenvat credit of the same. They are already registered with the service tax department and could have used that cenvat credit for payment of service tax. Being a 100% EOU, if they are unable to utilise cenvat credit they could have applied for refund of unutilised cenvat credit under Rule....