TMI Blog2017 (8) TMI 61X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 to October 2011 and during the relevant period, appellant's could claim that they have entertained a bonafide belief that they can avail the CENVAT credit of the service tax paid on outward transportation can be accepted, as the Larger Bench of the Tribunal in the case of ABB Ltd., [2009 (5) TMI 48 - CESTAT, BANGALORE] has held so being an activity related to the business. Equivalent amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No.82/2013(G) CE dated 11.12.2013. 2. Heard both sides and perused the records. 3. Ld. Counsel appearing on behalf of the appellant, fairly submits that they are only contesting the equivalent amount of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the freight charges have been included for the discharge of central excise duty on the cement manufactured by them and cleared under the provisions of Section 4A of the Central Excise Act, 1944. It is his submission that there was no willful intent to evade duty and no findings are also recorded and hence equivalent amount of penalty was imposed under Rule 15(i) of CENVAT Credit Rules, 2004 needs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed goods manufactured by them. The period involved in this case is July 2008 to October 2011 and during the relevant period, appellants could claim that they have entertained a bonafide belief that they can avail the CENVAT credit of the service tax paid on outward transportation can be accepted, as the Larger Bench of the Tribunal in the case of ABB Ltd., [2009 (15) S.T.R. 23 (Tri-LB)] has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 7,94,122/- ₹ 50,000/- under Rule 15(i) of CENVAT Credit Rules, 2004. This penalty is imposed for the contraventions of the provisions of CENVAT Credit Rules, 2004. 8. Subject to such modification as indicated herein above in respect of the penalty imposed under Rule 15(i) of CENVAT Credit Rules, 2004, the appeal is disposed and the impugned order is modified to that extent. (Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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