2012 (7) TMI 1034

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..... t Cenvat credit can be utilised for availing GTA service and there is nothing wrong when the tax liability was discharged by appellant recipient from the legitimately earned Cenvat credit. 2. Learned D.R. says that admittedly Cenvat credit was not available for discharge of duty/tax liability arose out of availing of GTA service w.e.f. 18.4.2006. 3. Perusal of appellate record confirms that .....

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..... e appellant to discharge tax liability. That was not done on the ground of mis-interpretation of law. Therefore, penalty aspect is remanded to the learned Adjudicating Authority to reconsider whether ingredient of Section 76 of Finance Act, 1994 exist which requires imposition of penalty under law. Let the appellant get an opportunity to explain why penalty under Section 76 of Finance Act, 1994 sh .....

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