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2015 (12) TMI 816 - AT - Service TaxConfiscation of capital goods - Improper availment of CENVAT Credit - Held that:- respondent assessee had availed Cenvat credit of the duty paid by the manufacturer. We also find the provisions of Rule 15 on which reliance has been placed is also not applicable inasmuch, that against the very same Order-in-Original the assessee respondent was in appeal before the Bench and the Bench vide its final order [2015 (4) TMI 395 - CESTAT MUMBAI], has upheld the ineligibility to avail Cenvat credit within the period of limitation and set aside the demands raised beyond the period of limitation. It is also seen that the Bench had set aside the penalties imposed on all the appellants therein and more specifically the respondent in this case. When the main appellant’s case itself is decided by setting aside the extended period of limitation and the penalties imposed, holding that this could be an issue of interpretation, the question of confiscation of the capital goods does not arise. - Decided against Revenue.
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