CESTAT confirms duty but sets aside penalties due to service tax credit utilization and legal interpretation issue. The Appellate Tribunal CESTAT, Ahmedabad, confirmed duty demand but set aside penalties. The appellants utilized credit of service tax for payment, and ...
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CESTAT confirms duty but sets aside penalties due to service tax credit utilization and legal interpretation issue.
The Appellate Tribunal CESTAT, Ahmedabad, confirmed duty demand but set aside penalties. The appellants utilized credit of service tax for payment, and duty and interest were already paid. The penalty was deemed unsustainable due to a legal interpretation issue. The revenue's appeal was rejected. (2010 (7) TMI 250 - CESTAT, AHMEDABAD)
The Appellate Tribunal CESTAT, Ahmedabad, confirmed duty demand of Rs. 5,29,305 but penalties were set aside. The appellants utilized credit of service tax on GTA services for payment of service tax. The duty and interest were already paid before the order in their favor was passed. The penalty cannot be sustained as it is a question of interpretation of law. The appeal filed by the revenue is rejected. (Case citation: 2010 (7) TMI 250 - CESTAT, AHMEDABAD)
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