TMI Blog2013 (4) TMI 555X X X X Extracts X X X X X X X X Extracts X X X X ..... s does not arise at all. As regards penalties imposed under the provisions of Section 76 the said provisions will not apply at all as the appellant had discharged the service tax liability through the cenvat account the penalties imposed by the lower authorities are not warranted and are liable to be set aside. In favour of assessee. - ST/730 of 2011 - Final Order No. A/10422/2013-WZB/AHD - Dated:- 15-3-2013 - Mr. H. K. THAKUR , J. For the Appellant: Shri G.K. Mundhra, Consultant For the Respondent : Shri K. Sivakumar, A.R. JUDGEMENT Per: Mr. M.V. Ravindaran; This appeal has been directed against the order in appeal No. SA/121/Vapi/2011 dated 24.08.2011. 2. The facts of the case in brief are that during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has granted them cenvat credit of the amount which they have paid through PLA. It is his submission, that dispute is now closed. It is his submission that they are only contesting the confirmation of interest and penalties imposed on them by the lower authorities. For this proposition, he would submit this Bench in the case of Topland Exports 2012 (28) STR 177 (Tri. Ahmd.) had held that interest liability and the penalty under Section 76 is in applicable. He would read the judgment in its entirety before the Bench. 5. Learned Additional Commissioner (A.R.) would submit that the period involved in this case is subsequent to the amendment wherein the statute has been amended, directing the recipient of GTA services who, discharge the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cenvat account. 7. My views are fortified by the decision of this Bench in the case of Topland Exports (supra), wherein the bench has took the following view:- 13. Now coming to the interest liability on the said amount, which has been confirmed by the adjudicating authority and upheld by the first appellate authority, I find that this Bench in the case of Vulcan Gears (supra) has specifically held, which I may with respect reproduce. 4. The learned SDR submits that the Commissioner has wrongly relied upon the decision in case of M/s. Bhushan Power Steel Ltd. [2008 (10) S.T.R. 18 (Tribunal)], wherein Tribunal has set aside the order requiring the appellant to pay the amount in cash totally. This issue is before Larger Bench whereas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intention to run away from the service tax liability and having deposited the same through the cenvat account, the appellant has not retained any part of the government dues with him with intention to evade the same. Accordingly, the interest liability as confirmed by the lower authorities does not arise at all. In view of this, the interest liability, if any, on the amounts in these appeals is liable to be set aside and I do so. 15. As regards penalties imposed by the lower authorities under the provisions of Section 76 of the Finance Act, 1994, I find that the said provisions will not apply at all as the appellant had discharged the service tax liability through the cenvat account. Be that as it may, the appellant having discharged the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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