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2016 (6) TMI 78 - AT - Service TaxEligibility of Cenvat credit - wrongly taken and utilized - House Keeping Services, Pest Control Service etc. - proper documents not furnished - Appellant contended that the service provider has erroneously raised an invoice on their Mumbai Branch - Held that:- this appears to be a mistake committed by the Service Provider for which the Appellant should not be punished. Credit is eligible as long as the duty payment particulars are genuine by applying the Tribunal Ruling in the case of Tool Tronics Vs CCE, Mumbai-II [2004 (5) TMI 526 - CESTAT, MUMBAI]. Therefore, the Credit is held to be eligible. Cenvat credit availed on the basis of invoices issued by the Service Receiver - Appellant contended that this amount was not availed as cenvat credit but by mistake, there was an excess payment which was adjusted under Rule 6(4A) of the Service Tax Rules and payment made for internet subscription - Held that:-there is no scope before the Tribunal to examine the veracity of the documents and therefore the matter is remanded back to the Adjudicating Authority in so far as the issue pertaining to the alleged excess payment of service tax. As all the above issues being purely interpretative in nature with no malafides, penalty is set aside. - Appeal disposed of
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