2009 (3) TMI 430

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..... ince it was not providing output services. Equal amount of penalty was imposed and interest was also demanded from assessee. Commissioner (Appeals) held that payment through Cenvat Credit was also a normal and accepted mode of payment of duty and, therefore, it could not be said that there was a delay on part of assessee and that no benefit had been derived by the assessee. Accordingly, he set asi .....

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..... Cenvat credit is also a normal and accepted mode of payment of duty and therefore it cannot be said that there was delay. He also observed that no financial benefit has been derived by the respondents since they had initially paid the service tax through service tax credit and subsequently in cash. Accordingly, relying on that the decision of the Tribunal in Bhushan Power Steel Ltd. v. CCE [2008] .....

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