2020 (10) TMI 199

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....llant Shri Onil Shivadikar, A. C. (AR) for the Respondent ORDER Per: P.K. Choudhary : The Appellant is engaged in providing taxable services such as video tape production, Business Auxiliary Service and Sale of Space and Time for Advertisements. Therefore, the Appellant avails Cenvat credit of the service tax paid on inputs and input services. The Appellant usually has accumulated Cenv....

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....as issued to the Appellant proposing a demand of Rs. 8,15,496/- towards interest and subsequent penalty. The Adjudicating Authority upheld the averments in the Show Cause Notice and passed Order-in-Original dated 30.11.2016 confirming the demand of interest of Rs. 8,15,496/- under Section 75 of the Finance Act, 1994 along with penalty of Rs. 10,000/- under Section 77(2) of the Finance Act, 1994. O....

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....llant in its Books of Accounts cumulatively for six months, can at best qualify as a procedural irregularity and can in no way constitute a statutory violation, as alleged by the Department. I further observe that the Appellant had filed the statutory returns within the stipulated time period and the monthly liability had been properly disclosed in such returns. Therefore, the manner in which the ....