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2011 (2) TMI 329 - AT - Service TaxCenvat credit - Rule 2(l) of the Cenvat Credit Rules - whether the services of construction, repair and maintenance of the building, cleaning services, etc. availed by the respondent in the residential colony of the factory are eligible for cenvat credit - Time limitation - the issue of invoking extended period and imposition of penalty has to be remanded to the original adjudicating authority for de novo decision. However, it is clarified that even if penalty under Rule 15(2) of the Cenvat Credit Rules, 2004, read with section 11AC, of the Central Excise Act is not imposable, for wrong availment of cenvat credit, the penalty under Rule 15(1) of the Rules would be attracted - Decided against the assessee
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