2012 (10) TMI 406

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....nt. A. Jain for the Respondent. ORDER Mathew John, Technical Member - The Appellants are manufacturers of excisable goods and they avail the benefit of Cenvat Credit scheme as notified under Cenvat Credit Rules, 2004. They were receiving services of Goods Transport Agencies and they were required to pay service tax on such services as receiver of such service as per provisions of Rule ....

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.... and tax paid by the appellant in cash is appropriated against the demand. Further interest of Rs. 42,987/- was demanded and penalty of Rs. 100/-per day was imposed under section 76 of the Finance Act, 1994. Aggrieved by the order the appellants filed an appeal with the Commissioner (Appeal). The Commissioner (Appeal) confirmed the demand for interest but waived the penalty invoking powers under s....