2009 (9) TMI 270

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..... the commissioner (Appeals), dismiss the appeal. In the light of the decision of ABB Ltd. v. CCE & ST 2009 -TMI - 34139 - CESTAT, BANGALORE, held that assessee was eligible for benefit of Cenvat Credit, thus the appeal filed by revenue rejected. - E/537-541 OF 2009 - 1299 TO 1303 OF 2009 - Dated:- 18-9-2009 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER Ms. Sudha .....

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..... f the service tax paid on the services "rent-a-cab", but has not imposed any penalties. Aggrieved by such an order, revenue filed appeals before the Commissioner (Appeals), who also concurred with the view of the adjudicating authority and dismissed the appeals filed by the revenue on the ground that it is question of interpretation and hence, no penalty is imposable. Revenue is aggrieved by such .....

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..... ed the submissions and perused the records. On perusal of the records, we find that lower authorities have come to the conclusion that the respondent's availment of CENVAT credit was not erroneous as per the provisions of law and no penalty is imposable on them. We find that revenue seeks imposition of penalty is only on the ground that there is a denial of CENVAT credit to the respondent on the s .....

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