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2016 (11) TMI 1217 - CESTAT AHMEDABADCENVAT credit - commercial construction service for Director’s bungalow and maintenance of guest house - input services - Held that: - I find that providing of service at guest house and repairing service of Director’s bunglow cannot be considered to be an input service and eligible to CENVAT Credit in view of the judgment of Hon'ble Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals Ltd [2011 (5) TMI 132 - GUJARAT HIGH COURT]. However, I find that while imposing penalty under Rule 15(2) of CCR,2004 both the authorities below had not allowed the option to discharge 25% of the penalty subject to fulfillment of the conditions laid down under Sec.11AC of CEA,1944. Thus, the Appellant are entitled to discharge 25% of the penalty imposed on them, subject to fulfillment of conditions laid down under Sec.11AC of CEA,1944 in view of the decision of the Hon’ble Gujrat High Court in the case of CCE Vs Harish Silk Mills [2010 (2) TMI 494 - GUJARAT HIGH COURT] - The matter is accordingly remanded to the Adjudicating Authority to ascertain the eligibility to pay 25% penalty as per judgments in the case of Harish Silk Mills - appeal allowed - decided partly in favor of appellant-assessee.
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