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2008 (12) TMI 195 - CESTAT, KOLKATAInterest and Penalty – Reversal of Cenvat Credit - the appellants had initially paid the amount by way of utilizing the Cenvat credit, but subsequently, reversed the same and the payment has been made by cash – held that - that the appellants were eligible for discharging service tax liability on GTA services, by payment through Cenvat credit, which under Explanation to Rule 2(p) was deemed to be output service at the material time. Hence, imposition of penalty and charging of interest are not justifiable. Accordingly, the impugned order is set aside and the appeal is allowed
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