2012 (10) TMI 406

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....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 (2)(v) of the Service Tax Rules, 1994. Th....

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....ppropriated 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 section 80 of the Finance Act, 1994. Aggriev....