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2016 (11) TMI 573 - AT - Central ExciseCENVAT credit - services used in construction - input service - Rule 2(l) of CENVAT Credit Rules 2004 - Held that: - the issue is covered by the decision of Hon'ble Gujarat High Court in the case of Gujarat Heavy Chemicals Ltd [2011 (5) TMI 132 - GUJARAT HIGH COURT] and in the case of Ultratech Cement Ltd [2014 (5) TMI 540 - GUJARAT HIGH COURT]. Therefore, the Appellants are not eligible to CENVAT Credit of various services used in the construction and maintenance of employees’ quarters. Imposition of penalty u/r 15(2) of CENVAT Credit Rules 2004 - Held that: - the Appellant under the bonafide belief had availed CENVAT Credit on the services and the demand is issued for the normal period of limitation. In absence of proposal for penalty under other penal provisions, in my opinion, the penalty under Rule 15(2) of CENVAT Credit Rules 2004 read with Section 11AC of Central Excise Act, 1944 is un-tenable in law and accordingly set aside. Appeal disposed off - decided partly in favor of appellant.
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