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2011 (11) TMI 552 - AT - Central ExciseDenial of CENVAT Credit - Credit of Service Tax on services rendered by their commission agents - Rule 2(l) of Cenvat Credit Rules, 2004 - Held that:- The appellant did not submit any document intimating the department that they are availing credit of Service Tax paid by their dealers on the commission. This shows that the appellant suppressed the vital information and mis-declared the fact with intent to evade duty of excise by way of fraudulently availing inadmissible Cenvat credit. I, therefore, uphold the penalty imposed upon the appellant under Section 11AC of Central Excise Act, 1944 - Decided in favour of assessee.
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