2012 (8) TMI 920

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-2012<br>Central Excise Appeal No. 68 of 2009 - -<br>Service Tax<br>J.P. Devadhar and R.Y. Ganoo, JJ. ORDER Whether the CESTAT was justified in setting aside the whole of the penalty imposed und....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mittedly, the liability to pay penalty for the wrongful availment of the credit of service tax has been inserted under Rule 15(2) with effect from 27th February 2010. Since the dispute in the present ....