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2018 (3) TMI 450 - AT - Central ExcisePenalty u/s 11AC - Short payment of duty - change in classification of goods - payment of differential duty with interest on being pointed out - Held that: - the appellant had disclosed the payment of duty of 10.30% attributable to the product of Chapter 73259910. Thus, malafide cannot be attributed to the appellant, justifying the invocation of the provisions of Section 11 AC of the Act for imposition of equal amount of penalty - penalty cannot be sustained. CENVAT credit - service tax paid on painting of the factory building & machinery - denial on the ground the construction of building or civil structure is falling under the Exclusion Clause contained in the definition of “input service” under Rule 2 (l) of the Rules - Held that: - the services were provided in relation to the painting of the factory building and plant & machinery, which are appropriately classifiable under category of “renovation or repair of the factory” contained in the Inclusive part of the definition of the “input service” - such service falls under the purview of the “input service” for the purpose of availment of cenvat credit - denial of credit and imposition of penalty not sustainable. Appeal allowed - decided in favor of appellant.
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