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TMI Blog2017 (9) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said decision the Bench came to a conclusion the CENVAT credit availed on Central Excise duty paid on tippers is not available. Interest - Held that: - Since the appellant is not eligible to avail CENVAT credit and has reversed the same, and is liable to pay the interest in accordance with the law, the appeal to that extent is rejected. Penalty - Held that: - the penalties which were i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en up for disposal. 3. This appeal is directed against the Order-in-Original No. 30/2009 ST dated 12.082009 4. The relevant facts that arise for consideration for filtering out only unnecessary details the appellant herein during the period October, 2007 to March 2008, availed the CENVAT credit of Central Excise duty paid on Volvo Tippers and Scania Tippers on the ground that they were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty and the demand of interest. 6. Cd. Departmental Representative reiterates the findings of the lower authorities and submits that the interest liability arise the appellant utilize the amount of and penalty also impossible. She relied upon the decision of the Apex Court in the case of Ind-Swift Laboratories Ltd., [2011 (265) ELT 3 (S.C.)] for upholding the demand of interest. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty imposed, I find the Division Bench decision in the case of Ganta Ramanaian Naidu (supra), the penalties which were imposed were set aside holding that these could be a bona fide belief that CENVAT credit Central Excise duty paid is available as tippers were used for rendering output services on which service tax liability is discharged. Keeping in this mind and also decision of the Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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