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2017 (6) TMI 204 - AT - Central ExcisePenalty - denial of CENVAT credit - Outdoor Catering Services - Held that: - there was no direction by the Tribunal to impose penalty as the appellant was under a bona fide belief that he is entitled to the CENVAT credit on outdoor catering service - during the relevant time, there were conflicting decisions and the assessee had a bona fide belief that he is entitled to CENVAT credit on outdoor catering service. When the issue relates to interpretation of law, imposition of penalty is not justified - appeal allowed - decided in favor of appellant.
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