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2017 (9) TMI 412 - AT - Central ExciseCENVAT credit - rental of premises taken for business, which have not been included in the registration certificate of the appellant for the period 2008-09 and 2009-10 - Held that: - the said premises have been used for business and also subsequently, included in the Registration certificate - matter remanded to the adjudicating authority to allow the CENVAT credit subject to satisfaction that the premises in question have been included in the GST Registration certificate of the appellant. Penalty - Held that: - the transaction is recorded in the books of accounts ordinarily maintained by the appellant. It is case of only a venial breach of the provisions - penalty set aside. Appeal allowed by way of remand.
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