TMI Blog2013 (11) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... posed penalty - Cenvat credit is not available to the appellant - Inasmuch as the same stand utilized by them for payment of duty on the outward transportation - appellants would pay the Central excise duty in cash along with interest - On payment of such service tax in cash, the credit utilized by them for payment of such service tax would be credited in their Cenvat credit account and the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant: Shri O P Agarwal, Chartered Accountant For the Respondent: Shri P. K. Verma,, AR JUDGEMENT Per Ms. Archana Wadhwa: After hearing both sides, I find that the appellant is engaged in the manufacture of Quick lime and Hydrated lime which are exempted from the payment of duty of excise. However, it is seen that the appellant during the relevant period i.e. from April, 2006 to Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Said proceedings resulted in passing of order by adjudicating authority denying the credit and confirming the service tax on outward transportation of the goods along with confirmation of interest and imposition of penalties. The said order was upheld by the Commissioner (Appeals). Hence, the present appeal by the assessee. 3. Learned Chartered Accountant, Shri O P Agarwal appearing before me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atutory records, no malafide can be attributable to them so as to impose penalties upon the appellant. 5. Countering the arguments learned DR submits that utilization of wrongly availed credit for payment of Service tax, which was required to be paid in cash amounts to as if no service tax was ever paid, in which case the appellant should be imposed penalty. 6. After appreciating the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned advocate. The fact of availment of credit and its utilization was reflected by the appellant in their ST 3 return. If the appellant was having any malafide intention, they would not have correctly declared all the facts to their jurisdictional authorities, at the time of filing of their returns. As such, I am of the view that this is a case of interpretation of complex provisions of service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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