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TMI Blog2018 (4) TMI 1462X X X X Extracts X X X X X X X X Extracts X X X X ..... eligible to avail the same as CENVAT credit as the services of GTA and the commission agent’s services were in relation to the manufacturing of final products - revenue neutrality being a situation, there would not be any willful suppression of fact. Revenue neutrality argument can be claimed for setting aside the penalty. Penalty set aside - appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on agent situated abroad . The adjudicating authority confirmed the demand so raised along with interest and also imposed penalties. On appeal, first appellate authority dropped the demand raised on the services of manpower supply agency services but upheld the demand raised on GTA services and commission paid to commission agent situated abroad ; upheld the demand of interest and also the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23) ELT 299 (Mad.)] has held that when revenue neutrality situation arises, the allegation of willful suppression and maintenance of dual account system will not be a relevant factor to confirm demand. He would also submits that this view was expressed by the apex Court in the case of Nirlon Ltd. v. Commissioner of Central Excise [2015 (320) ELT 22 (SC)] and also by the Division Bench of the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On careful consideration of the submissions made, since the appellant is only contesting the imposition of equivalent amount of penalties in this case, this order disposes off the appeals only on that point. I find that the appellant has been taking consistent stand before the lower authorities that even if the service tax liability needs to be discharged they are eligible to avail the same as CE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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