RAJIV SHAKDHER, J.

1. This is an appeal preferred by the Revenue against the judgment and order dated 09.11.2015 passed by the Customs, Excise and Service Tax Appellate Tribunal (in short the Tribunal).

1.1. The Tribunal, by virtue of the impugned judgment and order, partially allowed the appeal of the respondent/assessee. In sum, the Tribunal, while confirming the amounts paid by the assessee towards service tax and interest, set aside the penalties imposed under various Sections of the Finance Act, 1994 (in short the Finance Act).

1.2. The Revenue, being aggrieved with that part of the judgment and order, whereby penalties levied on the assessee have been set aside, has come up with the instant appeal to this Court.

2. The record shows that the appeal was admitted on 03.11.2016, when, the following substantial questions of law were framed for consideration by this Court:

(i) Whether the Tribunal is correct in allowing the appeal of the assessee by deleting the mandatory penalty imposed on them?

(ii) Whether the Tribunal committed an error in concluding that the respondent is eligible for cenvat Credit on the service tax paid on the reverse charge mechanism?

2.1. We must state