2022 (12) TMI 235

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....dvocate for the Appellant Shri Dilip Shinde, Authorized Representative for the Respondent ORDER This appeal is directed against the Order-in-Appeal No. NGP/EXCUS/000/APPL/487/18-19 dated 12.02.2019 passed by the Commissioner of Central Excise & GST (Appeals), Nagpur. 2. Brief facts of the case are that the appellant herein is registered with Service Tax Department for providing various....

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....interest and for imposition of penalty. The matter arising out of the show cause notice dated 17.07.2018 was adjudicated vide order dated 28.11.2018, wherein the original authority had confirmed the Cenvat demand along with interest and also imposed equal amount of penalty under Section 78(1) of the Finance Act, 1994. On appeal against said adjudication order, the learned Commissioner (Appeals) vi....

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....mount in dispute was paid along with interest before issuance of show cause notice, benefit of sub-section (3) of Section 73 of Finance Act, 1994 should be available to the appellant. 4. On the other hand, learned AR appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. In this case, both taking of CENVAT Credit a....

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....or imposition of penalty. 7. Even otherwise also, the benefit provided under sub-section (3) of Section 73 ibid should be available to the appellant inasmuch as before issuance of show-cause notice, the appellant had deposited the disputed amount of Service Tax along with interest and also informed the Department regarding such payment. Hence, as per the mandates under statute, no action was re....