2016 (12) TMI 1038

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....Central Excise<br>Shri H.K. Thakur, Member (Technical). Sri A.K. Biswas, Suptd. (AR) for the Appellant. Sri Somnath Roy Chowdhury, Advocate for the Respondent. ORDER Per Shri H.K. Thakur 1. This MA/75200/2016 has been filed by the respondent for early hearing of Appeal No. E/75104/2016, filed by the Revenue. It is the case of the respondent that only penalty imposable upon them is under Rule ....

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....enue in appeal that equivalent penalty is required to be imposed under Rule 15(4) of the Cenvat Credit Rules, 2004. 5. Sri S. Roy chowdhury(Advocate) appearing on behalf of the respondent argued that penalty under Rule 15(4) is imposable for taking wrong service tax credit if, the person taking credit is an output service provider. That respondent is not an output service provider, but is a manuf....