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2015 (10) TMI 1980 - CESTAT KOLKATA

2015 (10) TMI 1980 - CESTAT KOLKATA - TMI - 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 amount of service tax. On going through the orders of the adjudicating authority as well as the ld. Commissioner (Appeals), I do not find any reasoning/ observation whereby it could be inferred that the appe .....

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- ORDER NO.FO/A/75459/2015 - Dated:- 28-8-2015 - 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/2012 dated 20.9.2012 passed by the Commissioner(Appeals) of Central Excise, Kolkata-III. 3. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of paints, thinner etc. f .....

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es by debiting their RG-23A part-II account 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 deposited ₹ 33,066/- towards interest. Demand notice was issued on 15.9.2008 for wrong utilization of the CENVAT Credit in discharging the service tax on GTA Service. On adjudication, the said demand was co .....

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