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2010 (2) TMI 450 - AT - Service TaxCenvat Credit - Confiscation and Penalty - Assessee wrongly took Cenvat Credit of service tax on Clearing and Forwarding Agent's Services. Revenue imposed penalty u/s 76 and 77 without having any ground of suppression. Held that - since impugned order did not concern about default in payment of service tax or any other provisions or any other infraction under 1994 Act penalties u/s 76 and 77 were not to be imposed.
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