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2019 (8) TMI 1510 - AT - Central ExciseCENVAT Credit - input services availed for renting of immovable property services - retail outlet, place of removal or not - imposition of penalty - HELD THAT:- An identical issue has been decided by the Tribunal in the case of CANTABIL RETAIL INDIA LTD, RAJESH ROHILLA, ANIL BANSAL, DIRECTOR VERSUS CCE, DELHI-I AND (VICE-VERSA) [2017 (9) TMI 205 - CESTAT NEW DELHI] wherein it has been held that the assessee is legally eligible for credit of service tax paid on rent amount paid for company run retail outlets used for storage and sale of duty paid goods for the reason that the said retail outlets will be considered as “place of removal” since the company remains the owner of goods till the excisable goods are sold from the said premises after payment of duty from the factory - the appellant is entitled to credit of said services. Imposition of interest and penalty - HELD THAT:- The Tribunal confirmed the imposition of interest and penalty on the disallowed amount of CENVAT credit, which is not the case herein inasmuch as the appellant has already paid the duty amount with interest well before issue of Show Cause Notice and is now praying for waiver of penalty in absence of allegation of fraud or suppression - the appellant in this case is entitled to waiver of penalty in terms of Section 11A(2) of the Central Excise Act. Appeal allowed - decided in favor of appellant.
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