TMI Blog2010 (12) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - E/753 & 754 of 2010-SM - - - Dated:- 28-12-2010 - Mr. Rakesh Kumar J, Present for the Appellant: Shri S.K. Bhaskar, SDR Present for the Respondent: Ms. Sukriti Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not their output service and since cenvat credit on input and capital goods taken by the respondent could be utilized by them only for payment of central excise duty on their finished goods, and service tax on their output service, the payment of service tax on GTA service by utilizing cenvat credit is wrong and service tax on GTA service should have been paid through cash. It is on this basis, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004, and therefore they were liable for penalty under Rule 15 of Cenvat Credit Rules, 2004 read with Section 76 of the Finance Act, 1994, and that the Commissioner (Appeals) wrongly waived the penalty. 4. Ms. Sukriti Das, Advocate, learned Counsel for the respondent defending the impugned order pleaded that since during that period there were conflicting judgements of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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