2021 (12) TMI 1426

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....for the Appellant Shri Nitin Ranjan, Authorized Representative for the Respondent ORDER Heard both sides and perused the records. 2. Briefly stated, the facts of the case are that the appellant herein is engaged in providing various taxable services, defined under the Finance Act, 1994. The appellant discharges the service tax liability under Reverse Charge Mechanism and also avails Cenvat ....

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....eld the adjudged demands confirmed on the appellant and rejected the appeal filed by them. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 3. On perusal of the Cenvat credit register available in the case records, I find that in some months, though the appellant had availed Cenvat credit without payment of service tax under reverse charge me....

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....cial scrutiny. With regard to imposition of penalty under Section 78 ibid, I find that the ingredients mentioned in the statute namely, fraud, collusion, willful misstatement etc. are absent in the present case. Taking on irregular cenvat credit, payment of interest thereon and available cenvat credit in the books of accounts were within the knowledge of the department. Hence, invocation of Sectio....