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2017 (3) TMI 470 - AT - Service TaxCENVAT credit - various input services - denial on account of nexus - Held that: - services are very much eligible input services for the purpose of Rule 2 (l) ibid, for the reason that they are in the genre of eligible services of which examples have been given in the first part of the said definition and secondly, since none of the services are disbarred in the specific exclusions given in the second half of the definition, subject to such services not being used primarily for personal use or consumption etc - matter remanded for denovo consideration only for the limited purpose for determining whether any of the aforesaid services, which are otherwise eligible for the purposes of Rule 2 (l) ibid, are disbarred for “being used primarily used for personal use or consumption”. Penalty u/r 15(1) ibid - Held that: - the appellant had already reversed/paid ₹ 1,82,913/-, and that in any case, the entire dispute has emanated as account of differences in interpretation of eligibility of the said input services for the purpose of Rule 2 (l) ibid, I am of the considered opinion that no penalty under Rule 15(1) ibid should be imposed on the appellant. Appeal allowed - decided in favor of appellant.
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