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2016 (9) TMI 133 - AT - Central ExciseChargeability - interest - Cenvat credit wrongly taken - reversed the same before utilization of the credit - Held that:- keeping in view the judgment of the Hon’ble Karnataka High Court in the case of CCE & ST, LTU Bangalore Vs. M/s. Bill Forge (P) Ltd. [2011 (4) TMI 969 - KARNATAKA HIGH COURT] and the Larger Bench decision of the Tribunal in the case of J.K Tyre & Industries Ltd., wherein it was held that interest is not to be paid on irregular cenvat credit if the same is reversed before utilization. Therefore, impugned orders are not sustainable. Cenvat credit - input service tax credit on Brokerage and Commission services - appellant providing residential accommodation to ex-pat employees voluntarily and has no direct and indirect relation to the manufacture of final products which are cleared on payment of duty - Held that:- in view of the decision of tribunal in the case of M/s. HEG Ltd. Vs. CCE, Raipur [2010 (6) TMI 306 - CESTAT, NEW DELHI], wherein it has been held that brokerage/commission paid is a business activity and eligible for input service tax credit, the impugned order holding it as a voluntary service and has nothing to do with the business of the appellant is wrong and not sustainable in law. - Decided in favour of appellant with consequential relief
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