2013 (11) TMI 257

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....he Respondent: Shri P. K. Verma,, AR JUDGEMENT Per Ms. Archana Wadhwa: After hearing both sides, I find that the appellant is engaged in the manufacture of Quick lime and Hydrated lime which are exempted from the payment of duty of excise. However, it is seen that the appellant during the relevant period i.e. from April, 2006 to March, 2007, availed the input service tax credit in respect....

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....cating authority denying the credit and confirming the service tax on outward transportation of the goods along with confirmation of interest and imposition of penalties. The said order was upheld by the Commissioner (Appeals). Hence, the present appeal by the assessee. 3. Learned Chartered Accountant, Shri O P Agarwal appearing before me fairly accepts that they were not entitled to take the s....

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....m so as to impose penalties upon the appellant. 5. Countering the arguments learned DR submits that utilization of wrongly availed credit for payment of Service tax, which was required to be paid in cash amounts to as if no service tax was ever paid, in which case the appellant should be imposed penalty. 6. After appreciating the submissions made by both sides and in view of acceptance of th....