2013 (12) TMI 260

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.... JUDGEMENT Per DR. I.P. LAL Revenue has filed this appeal against the Order-in-Appeal No. 14/SH/CE (A)/GHY/10 dated 21.12.2010 passed by the Commissioner, Customs & Central Excise (Appeals), Guwahati whereby the Commissioner (Appeal) has allowed the appeal of the Respondent and set aside the penalty of Rs.2,99,643/- imposed on the Respondent under Section 76 of the Finance Act, 1994. 2. ....

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....outward freight), which was not admissible to them. The said demand notice was confirmed by the Adjudicating Authority. He had also imposed a penalty of equal amount under Section 76 of the Finance Act, 1994. The Respondent discharged the entire amount of service tax on GTA service (outward freight) for the said period later, through GAR-7 challan on 08.07.2009. However, they had filed an appeal b....

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.... there was a bona fide mistake on the part of the Respondent in utilizing the CENVAT Credit availed on the GTA service (inward freight) in discharging their service tax liability towards the GTA service (outward freight) treating it as 'output service'. The Respondent were not aware of the amendment that had been brought to the definition of 'output service' and other provisions of CENVAT Credit R....

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....ing the submissions of the Respondent held that this is an appropriate case to invoke the provisions of Section 80 of the Finance Act which has been rightly held by the Ld. Commissioner (Appeal). 5. Heard both sides and perused the record. I find that this Tribunal in case of Global Cake Products (supra) observed that:          The Hon'ble High Court o....