2019 (2) TMI 413

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..... Pragya Koolwal i/b UBR Legal for the Respondent. P.C. : 1 This Appeal of the Revenue challenges the order passed by the Central Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai dated 13th May, 2015, in Appeal No.ST/396/10. This Appeal arose out of an order passed on 7th June, 2010, by the Commissioner of Service Tax, Mumbai. 2. The Revenue was aggrieved by the fact that the Com .....

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..... he main issue is concerned, the Revenue has succeeded. The cenvat credit was ineligible. However, the Tribunal, on taking an overall view of the matter, did not sustain the penalties, but set aside the same. It also did not sustain the demand fully but partially. In such circumstances and when there was an issue of interpretation that the Tribunal found it fit not to allow the Revenue to confiscat .....

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..... mitation and the rest of it cannot be sustained. Thus, the issue of limitation has been dealt with. Finally, the Tribunal also found that because the issue was of interpretation and arguable, the penalties cannot be sustained. They also cannot be sustained because the demand has not been upheld in full. It is on such an overall consideration that it found that the plea of confiscation of the goods .....

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