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2017 (9) TMI 69 - AT - Central ExciseCENVAT credit - GTA service - ‘place of removal’ - Rule 2(I) of CENVAT Credit Rules, 2004 - Held that: - the appellant before the Commissioner (A) has categorically conceded the service tax liability and has paid the entire service tax amount of ₹ 4,77,000/- and also promised to pay interest in due course which of course has not yet been paid. Further, I also find that in paragraph 5 of the impugned order, the learned Commissioner (A) has recorded the factum of admission by the appellant and thereafter, the learned Commissioner (A) has not given any findings whether the appellant is entitled for CENVAT Credit on service tax paid on GTA or not. As far as interest liability is concerned, the appellant is liable to pay the interest as promised by the appellant before the Commissioner (A). As far as penalty is concerned, in view of the facts and circumstances enumerated above, I am of the view that appellants are not liable to pay the penalty and therefore, I set aside the penalty imposed by the learned Commissioner (A). Appeal allowed - decided partly in favor of appellant.
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