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M/s. Berger Paints India Ltd. Versus CCE-KOL-II

2015 (10) TMI 1980 - CESTAT KOLKATA

Utilization of CENVAT Credit - GTA Service - Imposition of penalty - Held that:- Soon after being pointed out by the CERA audit, the appellant had discharged the Service Tax on GTA services availed through TR-6 challan and also the interest on such a .....

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of law in discharging the service tax. On the other hand, now it is a settled position of law that the liability for payment of service tax towards GTA service under the relevant provisions could be discharged from the CENVAT Credit account. In the .....

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15 - Dr. D.M. Misra, Member(Judicial) Shri Gopal Agarwal, C.A. : for the Appellant (s) Shri A.K.Biswas, Supdt.(AR) : for the Revenue (s) ORDER Per Dr. D.M. Misra. 1. Heard both sides. 2. This is an Appeal filed against Order-in-Appeal No.86/KOL-II/20 .....

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1985. During the period August 2006 to January, 2007 the appellant had received services under the category of Goods Transport Agency(GTA) service which was an input service for them. Also they were required to discharge service tax for availing GTA .....

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i.e. by utilization of CENVAT Credit instead of payment through cash. However on being pointed out by the CERA Audit, the appellant had paid the said CENVAT Credit amounting to ₹ 6,56,490/- vide TR-6 challan No.5 dated 30.3.2007 and also deposi .....

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riated and equivalent penalty was imposed under Rule 15(4) read with Sec.11AC of CEA,1944. The appellant had challenged the penalty before the ld. Commissioner(Appeals) but without any success. Hence, the present Appeal. 4. The ld.C.A. for the appell .....

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CENVAT Credit account. It is his submission that therefore no penalty is warranted for initial payment of service tax on GTA Services through CENVAT Credit account and later through cash. He submits that the Hon ble Gujarat High Court in the case of .....

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of Central Excise, Salem vs. Cheran Spinners Ltd. 2014 (33) S.T.R. 148(Mad.) and Chhattisgarh High Court in the case of UOI vs. Mohini Industries 2015 (37) S.T.R. 979 (Chhattisgarh) have held that payment of Service Tax on GTA services by utilizing .....

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