2013 (4) TMI 165

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.... by the appellants against the impugned order against penalty imposed under the Finance Act, 1994. 2. The appellants are engaged in the manufacture of Dolomite and Lime power and as per the Service tax Rules the appellants are liable to pay service tax on inward and outward services in respect of transport of goods by road. The appellants did not pay service tax. Show Cause notice was issued fo....

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.... are entitled for exemption and therefore they are not liable to pay service tax. Further the service tax is paid by them is available as credit. Therefore, it is not warranted to impose penalty on the appellants. The appellants also relied on the decision of the Tribunal in the case of Yamuna Fabricators Vs. Commissioner of Customs, Allahabad reported in 2012 (26) STR 367 (Tri.Del). 5. On the ....

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....;   6. Camlin Ltd. Vs. CCE, Mumbai. IV (2009) STR 520 (Tri. Mum) 6. I have considered the submissions made by both sides. 7. I find that in the Finance Act, 1994, Section 80 specifically provides which is reproduced hereunder:-     "Section 80 - Penalty not to be imposed in certain cases     Nothwithstanding anything contained in the provisions o....

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.... the facts were known after investigating the matter and thereafter the appeal of the appellant was rejected. In the case of Bajaj Travels Ltd (supra) the assessee deliberately violates the service tax rules. But in the case in hand whatever the service tax is paid by the appellant is available as credit. Therefore, in that scenario Section 80 of the Finance Act 1994 is applicable to the facts of ....