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2018 (3) TMI 751 - CESTAT MUMBAIPenalty u/s 11AC - CENVAT credit - input service attributed to trading activity of goods - Held that: - As per the entire facts, the issue of Cenvat credit disputed in the SCN has been settled in favour of appellant except small portion of Cenvat credit which is related to common input service attributed to the trading of goods - Both the SCN were issued in the normal period for the reason that facts were very much disclosed by the appellant and case was made out on that basis only therefore no suppression involved - penalty set aside - appeal allowed.
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