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2016 (2) TMI 474 - HC - Service TaxCenvat Credit - the Commissioner (Appeals) held since the Appellants were maintaining separate accounts "they should not have utilized the CENVAT Credit on those inputs services which were used for providing non-taxable output services." Further there was a condition of restricting the CENVAT credit to 20% as per the provisions of Rule 6 of the CENVAT Credit Rules, 2004. - Held that:- no substantial question of law arises in the present appeal against the impugned order of the CESTAT which has concurred with the finding of both the Assistant Commissioner and the Commissioner (Appeals). As far as the penalty is concerned, the minimum penalty, as mandated by Section 76 of the Finance Act as it stood at the relevant time, has been imposed. This also does not call for any interference. - Appeal dismissed - Decided against the assessee.
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