2015 (12) TMI 85

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..... ORDER A very short issue is involved in the present appeal. The appellant availed Cenvat credit of Rs. 5,28,389/- for the period April, 2005 to July, 2005, in respect of GTA services so availed by them on reverse charge basis, the Service Tax was required to be paid by the appellant and they paid the same by the due date, which was the 5th of subsequent manufacture. 2. The Revenue's only ob .....

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..... reflecting the same on the statutory records and issue being bona fide interpretation of the provisions of law, no mala fide can be attributed to the appellant so as to invoke the penal provisions against them. 6. In view of the above, I hold that the appellant was entitled to the credit and no penalty was to be imposed upon him. Accordingly, the appeal is allowed with consequential relief t .....

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