Assessee eligible to take credit of service tax paid belatedly

CESTAT, CHENNAI BENCH India Trimmings (P.) Ltd. Versus Commissioner of Central Excise, Coimbatore FINAL ORDER NO. 878 OF 2012 APPEAL NO. ST/84/2012 AUGUST 7, 2012 ORDER 1. Heard both sides. 2. By way of this appeal, the appellants are challenging only the imposition of penalty under Section 78 of the Finance Act, 1994. The brief facts of the case are that the appellants are manufacturer and exporter. During the course of their manufacture and export activity, they have taken the services of Goods Transport Agency and paid commission to overseas service provider. The appellant ...