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2015 (2) TMI 565 - CESTAT MUMBAIReverse charge liability under GTA Service - Penalty u/s 77 & 78 - Held that:- The judgments cited by the Ld. Consultant are not applicable to the facts of this case. The first judgement of Prince Thermal India Pvt. Ltd. (2010 (7) TMI 248 - CESTAT, MUMBAI) concerned a small tax payer. Judgements in the case of Ruhit Shukla & Associated (2007 (3) TMI 164 - CESTAT, KOLKATA) and Singh Industries Ltd. (2009 (7) TMI 513 - CESTAT, AHMEDABAD) related to initial periods when the levy had just been introduced. Therefore, in these cases a lenient view was taken. However, I do agree with the Ld. Consultant that because cenvat credit of duty paid, in any case have been available to them, their mala fide intention is not established. In this view of the matter the appeal is allowed to the extent that penalty under Section 78 is waived. However, penalty under Section 77 is payable - Appeal disposed of.
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