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TMI Blog2013 (7) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 - M V Ravindran, J. For the Appellant : Shri R Subramanya, Adv. For the Respondent : Shri P N Sarvaiya, AR. PER : M V Ravindran This appeal is directed against Order-in-Appeal No.CS/118/DMN/SDMN/2011-12, dt.30.11.11. 2. The facts of the case in brief are that the appellant M/s. Kanchan International Limited (Unit-II), is engaged in the manufacture of Pressure Cooker and Non Stick Utensils falling under Ch. 73 76 of the Central Excise Tariff Act, 1985 and holding Central Excise Registration No.AMCK2599XM003. The unit also obtained Service Tax Registration No.AAACK2599ST003 for the category "Transport of goods by Road Services". They are availing the facility of Cenvat credit as per Cenvat Credit Rules, 2004. During t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of revenue neutrality will arise, in as much as that the service tax liability which will be discharged by the appellant would be available as cenvat credit, as they are manufacturing final products on which excise duty is leviable. It is also his submission that since the issue involved in this case was under dispute, and had to be decided by the Hon'ble High Court of Bombay in the case of Indian National Ship Owners' Association - 2009 (14) S.T.R. 289 (Bom.), hence bonafide belief also arises in the appellant's favour. It is his submission that there was a confusion as regards the services availed by the appellant and it could be termed as an importer of service into India. It is his submission that the service tax imposed on the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... advertisement charges incurred by them. The said commission and advertisement charges paid by the appellant were to an entity at Hong Kong. 10. I find that the appellant has accepted the service tax liability but has discharged the service tax liability only of Rs.45,286/- after the issuance of show cause notice along with interest. But has not paid the service tax liability of Rs.5,250/-. 11. As regards the penalty imposed under Section 76 on this amount of Rs.5,250/-, I find that the same needs to be set aside and I do so. 12. As regards the service tax liability of Rs.45,286/-, I find that the appellant has discharged the entire amount of service tax liability with interest after the issuance of show cause notice but before the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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