No penalty if Service Tax demand along with interest paid before issue of SCN

Org Informatics Limited Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)

Submission of appellant is that Such matter cannot be taken as evasion of service tax, the matter is revenue neutral as the Cenvat credit of service tax is always admissible and it is a fit case, for invocation of Section 80 of the Finance Act, 1994. In this connection appellant also placed reliance on the decisions of Essar Steel Ltd. vs. CCE Surat ^–I- 2009 (13) STR 579 (Tri. Ahmd). We find that it is

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