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2015 (10) TMI 2284 - AT - Service TaxDenial of CENVAT Credit - Various services - Imposition of interest and penalty - Held that:- It is undisputed that the services on which CENVAT Credit were availed are used in the residential colony by the appellant. This issue is no more res integra as the Hon'ble High Court of Bombay in the case of CCE v. Manikgarh Cement - [2010 (10) TMI 10 - BOMBAY HIGH COURT ] has allowed the appeal of the Revenue and held that the services which are rendered at the residential colony for the employees cannot be availed as CENVAT Credit. In view of the law being settled, the demand of CENVAT Credit as ineligible and the interest thereof is correct and needs to be upheld. - Bench on an identical issue, set aside the penalties relying upon the judgements of the Hon'ble High Court of Andhra Pradesh in the case of CCE Hyderabad- III vs. ITC Ltd. reported in [2011 (11) TMI 516 - ANDHRA PRADESH HIGH COURT ]. I do not find any reason to deviate from such a view already taken by the bench in respect of the very same appellant. Accordingly, the penalties imposed on the appellant are set aside. - Decided partly in favour of assessee.
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