https://www.taxtmi.com/caselaws?id=266706 Penalty for discharging service tax on Goods Transport Agency services through CENVAT credit was not justified where the tax and interest were later paid in cash after the error was pointed out. No material showed deliberate defiance of law or contumacious conduct, and the settled legal position on such utilisation further weakened the basis for penal action. The penalty was set aside. en-us Fri, 28 Aug 2015 00:00:00 +0530 Thu, 22 Oct 2015 21:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266706 Penalty for discharging service tax on Goods Transport Agency services through CENVAT credit was not justified where the tax and interest were later paid in cash after the error was pointed out. No material showed deliberate defiance of law or contumacious conduct, and the settled legal position on such utilisation further weakened the basis for penal action. The penalty was set aside. Case-Laws Central Excise Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266706