9911796707
TMI Blog2014 (8) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing both the sides, I find that the appellant is a registered Commission Agent the dispute pertaining to the period April 2007 to March 2010. The total demand of Rs. 41,17,287/- along with penalties stand made against the appellant. The breakup of the demand is as follows: 1. Demand of Cenvat Credit is laying - Rs. 30,12,319/- (accepted & reversed) as on 01.04.2010 Penalty set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em without utilization. In as much as penalty has already been set aside by the lower authorities, they are only contesting the interest. By drawing my attention to the Hon'ble Karnataka High Court decision in the case of Bill Forge Pvt. Ltd. 2012 (26) STR 204 (Kar) she submits that in as much as the credit was reversed immediately without utilization, there would be no interest liability. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt along with interest. Accordingly the same are confirmed. 5. Similarly, the service tax of Rs. 3,228/- along with identical penalty and interest, short paid on GTA is also accepted. The same is accordingly confirmed. 6. Learned advocate, however, submits that a demand of Rs. 1.01,218/- made in respect of the incentive received by them for doing appreciable performance cannot be held to be a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not known to the respondent while providing service. Therefore, the dispute on that count is resolved against the revenue."
By following the said decision I set aside the confirmation of demand of duty of Rs. 1,01,218/- along with interest and penalty of identical amount.
7. Appeal is disposed of accordingly.
(Pronounce in the open Court on 5.3.2014) X X X X Extracts X X X X X X X X Extracts X X X X
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