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2017 (12) TMI 500 - AT - Central ExciseCenvat credit - Car/Mobile Insurances - Repair and Maintenance Service of Car - Held that: - the appellant had availed CENVAT credit of Service Tax paid on various input services which were not eligible after 01.4.2011 being mentioned under the exclusion clause of the amended definition of ‘input service’. However, I find that prior to 1.4.2011 under various judgments these services were held to be input service and accordingly credit was admissible - Also, as soon as it was pointed out by the audit team of the department in Feb. 2012, the appellant paid/reversed the entire amount of credit. Nevertheless, since the appellant has availed credit erroneously, keeping in view the overall circumstances of the case, imposition of penalty of ₹ 5,000/- on the Appellant would. meet the ends of justice - Appeal partly allowed.
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