9911796707
TMI Blog2008 (12) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... re eligible for discharging service tax liability on GTA services, by payment through Cenvat credit, which under Explanation to Rule 2(p) was deemed to be output service at the material time. Hence, imposition of penalty and charging of interest are not justifiable. Accordingly, the impugned order is set aside and the appeal is allowed - ST/185/2008 - A/1246/KOL/2008 - Dated:- 11-12-2008 - Dr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ially paid the impugned amount by way of utilizing the Cenvat credit, but subsequently, reversed the same and the payment has been made by cash. He states that the appellants are not liable to pay any interest or penalty as the payment by way of utilizing Cenvat credit was legal and permissible under the law. He also cites the decision of this Bench in the case of M/s. Bhushan Power Steel Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng both sides and following our earlier decision in the case of M/s. Bhushan Power Steel Ltd. (supra), which has been followed by the Mumbai Bench in the case of M/s. Mahindra Ugine Steel Co. Ltd. (supra), we hold that the appellants were eligible for discharging service tax liability on GTA services, by payment through Cenvat credit, which under Explanation to Rule 2(p) was deemed to be output ..... X X X X Extracts X X X X X X X X Extracts X X X X
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