2013 (9) TMI 788

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....ellant. Shri Paresh M. Dave with Paritosh Gupta, for the Respondent. ORDER Both these Appeals are taken up together as similar question of law arises for determination in these two Appeals. 2. Both these Appeals are at the instance of the Revenue and are directed against order of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad ("the Tribunal"), thereby....

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....Tribunal below, by the orders impugned has set aside the penalty and we are convinced by the reason given by the Tribunal below that as the appellant was providing services to the central excise assessee, the service tax paid by him was available as Cenvat credit and, therefore, payment of service tax would be revenue neutral exercise and in such case, there was no deliberate intention to evade ta....