Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 1388 - AT - Central ExcisePenalty u/r 15(2) of the CCR 2004 read with Section 11AC of the CEA, 1944 - Held that:- Bombay High Court in the case of CCE, Nagpur vs. Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] has held that the assessee is entitled to avail cenvat credit on the services which has been availed by the assessee in case of manufactured goods - Admittedly, the appellant was a manufacture of excisable goods and these services has been availed by the appellant in the course of their manufacturing business. Therefore, on merit itself, the appellant was entitled to avail cenvat credit on the services in question during the impugned period. Therefore, question of imposition of penalty does not arise. Penalty does not arise - appeal allowed - decided in favor of appellant.
|