2009 (12) TMI 163

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....t. ORDER 1. This is revenue's appeal against order-in-appeal No. 147-CE/All./07, dated 24-7-2007 passed by Commissioner (Appeals), Allahabad by which the Commissioner (Appeals) while upholding the Cenvat credit demand of Rs. 1,23,923 reduced the penalty under rule 15 of Cenvat Credit Rules, 2004 from Rs. 1,23,923 to Rs. 40,000. The Department has filed this appeal for enhancement of penalty ....

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....04-ST, dated 3-12-2004 issued under section 68(2) of the Finance Act, 1994 read with rule 2(1)(d)(v) of Service Tax Rules, 1994, it is the respondent as receiver of the GTA service were liable to pay the service tax and GTA providers were neither liable to pay any service tax nor the respondent on the basis of the GRs/invoices issued by them could take Cenvat credit of any such service tax paid by....

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....the Tribunal for setting aside of the same and the Department also filed the present appeal against the same order for enhancing the penalty amount to an amount equal to the wrongly taken Cenvat credit. 4. Heard both the sides. 4.1 Shri V.K. Saxena, the learned JCDR pleaded for enhancement of penalty reiterating the grounds of appeal in the revenue's appeal. He pleaded that the credit had be....

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....oviders invoices but the same was not utilized in payment of duty and that the entire credit was reversed. He, therefore, pleaded that since the impugned order has already been set aside and the matter has been remanded to the original adjudicating authority, the department's appeal does not survive. 5. I have carefully considered the submissions from both the sides and perused the records. Aga....