2018 (9) TMI 1381

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..... get invoked. As such for verification of the above plea of the assessee, the impugned order is set aside and matter remanded to Original Adjudicating Authority for fresh decision based upon the outcome of factual verifications - matter on remand. Demand in respect of outward transportation of the goods is not disputed by appellant and is upheld. Penalty - Held that:- Inasmuch earlier orders .....

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..... of input services which were used for providing exempted final services. He further submits that there are no common services which stand utilized for providing exempted as also dutiable services, thus requiring no application of the provisions of Rules 6(3). However, he fairly agrees that the said plea was not placed by the appellant before the Original Adjudicating Authority. 2. Learned A.R. .....

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..... sputing the same. As regards the penalty he submits that inasmuch earlier orders of the Authorities were in favour of the assessee, there could not be any mala fide so as to attract the penal provisions. While agreeing with the above contention of the learned advocate, we set aside the penalty imposed upon him and uphold the demand to the extent of ₹ 13,985/-, alongwith confirmation of inter .....

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