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2015 (10) TMI 2093 - AT - Service TaxExcess utilisation of CENVAT Credit of 20% of the service tax – Rule 6(3)(c) of CENVAT Credit Rules, 2004 – Appellant contends that only interest can be charged; penalty cannot be imposed – Revenue imposed interest as well as penalty apart from the demand of tax. Held That:- there is no clarity on the fact in respect of the demand - Matter remanded back to Adjudicating Authority – Proper opportunity of hearing given and issue to be examined at length – Appeal allowed in favour of the Appellant.
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