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2010 (1) TMI 818 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), MUMBAI-ICenvat credit of Services Tax - credit was availed after one year - Rule 4(7) of Cenvat Credit Rules, 2004 - Held that:- the said Rule does not stipulate any time period for availment of Cenvat Credit. The appellant have rightly argued that in the case of input services, Rule 4(7) of the Cenvat Credit Rule, 2004 would apply and not Rule 4(1). - In view of the fact that the availment of the Cenvat Credit by the appellants was in consonance with Cenvat Credit Rules, 2004 the question of imposition of mandatory penalty under Section 11AC would not arise, order of the original adjudicating authority, Departmental appeal dismissed.
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