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2010 (12) TMI 198 - AT - Service TaxCenvat credit - The appellants have taken credit in respect of advertisement and consulting engineer services and have utilized the same in respect of both their units - There is no provision in law for availing proportionate credit but the reversal was made at the instance of the Department. Subsequently, the Department has levied interest and penalty in respect of such reversal which in the first place was not required to be done - The only restrictions are that the credit should not exceed the amount of service tax paid and the second restriction is that the credit should not be attributable to services used in the manufacture of exempted goods or for providing of exempted services - he case of the Department is squarely covered by the ratio of the earlier decision of the Tribunal in the case of ECOF Industries (2009 -TMI - 75868 - CESTAT, BANGALORE). - Appeal are allowed
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