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2018 (5) TMI 1408 - AT - Central ExciseCENVAT credit - input services - construction service - denial on account of nexus - place of removal - Held that: - with regard to the definition of input service pertains to ‘modernization, renovation or repairs of the factory qualifying as input service under the inclusive clause of Rule 2 (l) of CCR, 2004 - in the present case the assessee had availed the construction services of repair of the factory which was based on input service invoices. Thus, it is a clear case where two views are possible as observed by the ld. Asst. Commissioner. Penalty - Held that: - It is a clear case of bonafide mistake in availing Cenvat credit for which no penalty is exigible. Appeal disposed off.
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