Penalty not leviable for wrong availment of ITC due to interpretation issue

Ardex Endura (India) Pvt Ltd Vs Commissioner Of Central Tax (CESTAT Bangalore)

Appellants are not liable to penalty on wrong availment of GTA services up to the customer’s premises because it was an interpretation issue and was settled by the Apex Court in the year 2018in the case of Ultratech and therefore no intention to evade service tax can be imputed on the appellant.

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