2015 (10) TMI 1980

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.... ORDER Per Dr. D.M. Misra. 1. Heard both sides. 2. This is an Appeal filed against Order-in-Appeal No.86/KOL-II/2012 dated 20.9.2012 passed by the Commissioner(Appeals) of Central Excise, Kolkata-III. 3. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of paints, thinner etc. falling under chapter 32, 38 and 39 of CETA, 1985. During the period....

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....wrong utilization of the CENVAT Credit in discharging the service tax on GTA Service. On adjudication, the said demand was confirmed, amount paid through cash was appropriated and equivalent penalty was imposed under Rule 15(4) read with Sec.11AC of CEA,1944. The appellant had challenged the penalty before the ld. Commissioner(Appeals) but without any success. Hence, the present Appeal. 4. The ....

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....vs. Cheran Spinners Ltd.  2014 (33) S.T.R. 148(Mad.) and Chhattisgarh High Court in the case of UOI vs. Mohini Industries  2015 (37) S.T.R. 979 (Chhattisgarh) have held that payment of Service Tax on GTA services by utilizing CENVAT Credit account cannot be construed as an irregular payment. 5. The ld.AR for the Revenue reiterated the findings of the ld. Commissioner(Appeals). 6. I....