2021 (8) TMI 1417

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....i Kapil Vaish, Chartered Accountant For the Respondent : Shri Anupam Kumar Tewari, Authorised Representative ORDER ANIL CHOUDHARY: Heard the parties. The issue involved herein is that the appellant who are engaged in the service of motor vehicle and business auxiliary service. Due to the nature of their business being trading in automobile, they had taken cenvat credit on common input services....

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....g with penalty. The learned Commissioner (Appeals) in both the appeals has set aside the demand observing that appellant had complied by reversing the appropriate amount as required under Rule 6(3). However, it was further observed that there is definitely breach of provisions of law. 2. "I find that the appellant has deposited the specified amount under Section 6(3) only after being pointed out ....