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2017 (12) TMI 1491 - AT - Central Excise100% EOU - CENVAT credit - input services - medical insurance - penalty - Held that: - the period is after 1.4.2011 and this is specifically excluded by the definition of input service and therefore, I deny CENVAT credit on this medical insurance given to the employees - Since there was lot of litigation during that time and there is no suppression on the part of the appellant to evade the duty, therefore, I am of the view that penalty is not imposable on the wrongly availed CENVAT credit which is laible to be reversed. With regard to the input to the extent of ₹ 9,635/-, I allow the CENVAT credit as the same fall in the definition of input. CENVAT credit - input services - maintenance or repair of the photocopier - rent-a-cab service - information technology software service - insurance of the assets of the company - Held that: - CENVAT credit on all the services allowed. Appeal allowed in pat.
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