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2018 (12) TMI 546 - AT - Central ExciseCENVAT Credit - denial of credit on the ground that appellant is not the manufacturer of the goods - credit of service tax paid on GTA Services availed for transport of inputs from the supplier to factory of job worker - GTA Services for transport of finished goods from the factory of job worker to the appellant’s depot - penalty - Held that:- The issue stands decided in appellant own case LOTTE INDIA CORPORATION LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, PONDICHERRY [2014 (2) TMI 482 - CESTAT CHENNAI], where it was held that credit cannot be allowed - denial of credit justified. Penalty - Held that:- The issue is interpretational one and also taking note of the fact that the appellant has filed the appeal before the Hon’ble High Court on the bonafide belief that the credit is eligible, the penalty imposed are unjustified and requires to be set aside. Appeal allowed in part.
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