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2017 (4) TMI 803 - CESTAT NEW DELHI

2017 (4) TMI 803 - CESTAT NEW DELHI - 2017 (48) S.T.R. 254 (Tri. - Del.) - CENVAT credit - input service - GTA service for transportation of goods from the factory of the appellant to the buyers - whether appellant is liable to pay interest for the intervening period or not and in the facts and circumstances of the case, penalty is imposable on the appellant or not? - Held that: - the Cenvat credit account was lying unutilized and therefore, interest is not payable by the appellant - With regard .....

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3637/2012 - Final Order No. A/55824/2016-SM(BR) - Dated:- 1-12-2016 - Shri Ashok Jindal, Member (J) Shri Ravinder Singh, Advocate, for the Appellant. Shri S. Nunthuk, AR, for the Respondent. ORDER The appellant is in appeal against the impugned order wherein Cenvat credit on GTA service for transportation of goods from the factory of the appellant to the buyers has been denied by the lower authorities. 2. The facts of the case are that during the period March, 2010 to December, 2010, the ap .....

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on. The appellant is contesting only interest and penalty. 3. The learned Counsel for the appellant submits that as the appellant was having sufficient balance in their Cenvat credit account, and Cenvat credit was availed on account of outward transportation agency service, was not having been utilized and therefore, interest is not payable by the appellant in the light of Hon ble Karnataka High Court s decision in Bill Forge Pvt. Ltd. [2012 (26) S.T.R. 204 (Kar.) = 2012 (279) E.L.T. 209 (K .....

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in 2014 (310) E.L.T. 509 (Mad.), to submit that interest is payable by the appellant. It is also submitted on behalf of the Revenue that as the appellant was aware of the Rule that they are not entitled to Cenvat credit on transportation agency service, therefore, penalty is imposable on the appellant. 5. Heard the parties. Considered the submissions. 6. The short issue involved in the matter is that appellant is liable to pay interest for the intervening period or not and in the fact .....

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