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2010 (12) TMI 221 - AT - Service TaxPenalty - Cenvat Credit on GTA - whether the respondent are liable for penalty for payment of service tax by utilising cenvat credit. - Held that: Since during that period, there were conflicting judgements of the Tribunal on this issue, and as such there is nothing on record from which any malafide intention can be inferred on the part of the respondent, I am of the view that there is no infirmity in the impugned order in setting aside the penalty on the respondent. The Revenues appeals are, therefore, dismissed.
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