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. FULL TEXT OF THE CESTAT JUDGEMENT The present appeal is directed against the impugned order dated 13 03.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has disallowed the credit of Rs. 8,92...