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2018 (11) TMI 1035 - AT - Central ExciseCENVAT Credit - input services - outward transportation charge under GTA service - place of removal - period January, 2005 to December, 2011 and July, 2013 to February, 2016 - Held that:- In view of changed definition of input service after April, 2008 the appellant is liable to pay service tax as per the prevalent rate only. Penalty - Held that:- The issue was mired in confusion and the issue was resolved only with the decision in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] - thus this is not a fit case to impose penalty. Appeal allowed - decided in favor of appellant.
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