M/S Maruti Suzuki Ltd vs Commr.Of Central Excise-Iii,Delhi on 17 August, 2009
3. Following the ratio of the above decision, I set aside the impugned order insofar as it holds that CENVAT credit of service tax is admissible, but do not accede to the prayer of the Revenue for imposition of penalty, as admittedly this is case involving interpretation of provisions of law as held even in the Manikgarh Cement Work case cited supra as well as in the Maruti Suzuki case cited supra, and allow the appeal of the Revenue in part.
(Dictated and pronounced in open court)
(JYOTI BALASUNDARAM)
Vice-President
Rex
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