TMI Blog2013 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... T HIGH COURT] is on merits and against the Appellants but appellant was under a bonafide belief and availed the cenvat credit of the service tax paid on commission agent services - Question of limitation is debatable and arguable - appellants needs to be put to some condition to hear and dispose the appeal – Thus, the appellant directed to pre-deposit an amount of Rs.10,000/- within a period of fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , interest thereof and imposed equivalent amount of penalty. The appellant herein has accepted and reversed an amount of Rs.2,74,868/- as ineligible cenvat credit and paid interest thereof and is challenging the imposition of penalties on the said amount. The appellants contention as regards the ineligible cenvat credit of Rs.44,476/- is that they have availed the cenvat credit of the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is a judgment of the Hon ble High Court of Gujarat which is against the appellant while it could be that the appellant was under a bonafide belief and availed the cenvat credit of the service tax paid on commission agent services. Since the issue is arguable one and debatable, in my view the appellants needs to be put to some condition to hear and dispose the appeal. Accordingly, I direct the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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