2017 (10) TMI 663

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....re that the respondents are engaged in manufacture of MET Coke of various grades falling under CETH No.27040030 and Coking Coal falling under CETH No.27011910 of CETA, 1985 and are availing credit of duty paid on inputs, capital goods and service tax on input services under provisions of CCR, 2004. From December 2013 onwards, the assessee has discontinued payment of service tax in cash and started utilizing the cenvat credit for payment of service tax on GTA. The Range Officer had informed the assessee that they were not eligible to utilize the cenvat credit for payment of GTA services as service recipient. The assessee has utilized the cenvat credit for payment of service tax on GTA from December 2013 to June 2014 for an amount of Rs. 22,0....

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....ide the same on the basis of records available on the file. 7. Learned AR for the revenue has submitted that the learned Commissioner (A) has wrongly and in violation of the Rule has reduced the penalty to 25% of the amount of duty. He further submitted that the learned Commissioner (A) has come to the conclusion that the assessee has wrongly utilized the cenvat credit for payment on GTA services in contravention of Rule 3 of CCR, 2004. He further submitted that the assessee has utilized the cenvat credit for payment of GTA services as service recipient despite the fact that they were informed by the Range Officer that they are not eligible to do so. 8. Learned AR took me through the explanation to Rule 3 of the CCR, 2004 which was in....