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2018 (4) TMI 1462 - CESTAT MUMBAIPenalty - revenue neutrality - Reverse charge mechanism - GTA services - commission paid to commission agent situated abroad - Held that: - the appellant has been taking consistent stand before the lower authorities that even if the service tax liability needs to be discharged they are eligible to avail the same as CENVAT credit as the services of GTA and the commission agent’s services were in relation to the manufacturing of final products - revenue neutrality being a situation, there would not be any willful suppression of fact. Revenue neutrality argument can be claimed for setting aside the penalty. Penalty set aside - appeal allowed - decided in favor of appellant.
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