TMI Blog2013 (11) TMI 1666X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944 arises out of final order passed by the Customs, Excise Service Tax Appellate Tribunal dated 21-6-2013 by which the Tribunal has restricted the Cenvat credit of ₹ 17,982/- only and has not found any case for imposing penalty more than that amount. The Tribunal has further found that after the amendment in Section 78, penalty cannot be imposed both under Sections 76 and 78 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roperty service and maintenance and repair service in respect of area other than 998 sq. ft. The renting of immovable service and maintenance and repair service in respect of area other than 998 sq. ft. will not be covered under the definition of inputs service as that has not been used in providing the output services. The appellants were found eligible for Cenvat credit in respect of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
