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2017 (11) TMI 279 - AT - Central ExciseCENVAT credit - services which is in connection of shifting and setting of a new plant from Bhandup to Taloja and there to present location of the appellant - Held that: - Since the entire service is within the units of the appellant themselves and finally by availing such services the plant was setup in the factory of the appellant, therefore the services received in connection of sifting and setting of plant is admissible input services and credit is available - Moreover, even if it is accepted that the credit related with the unit either Bhandup or Taloja, in terms of Rule 10 of CENVAT Credit Rules, 2004 it is allowed to be transferred to unit where the factory is shifted. For this reason also credit cannot be denied - credit allowed. Penalty - non-reversal of CENVAT credit in respect of job work goods though the appellant had paid the CENVAT credit but interest was not paid - Held that: - there is no provision in the Act and Rules made there under for imposition of penalty for non-payment of interest. In absence of any such provision the demand of penalty of ₹ 94,750/- does not sustain and the same is set aside. Penalty - excess credit availed - Held that: - as per the fact of the case, on pointing out the discrepancy of the Audit party, appellant have admittedly reversed credit of ₹ 89,478/-. It is also noticed that there is no adjudication of any amount of CENVAT credit on this count. In absence of any determination of demand in terms of Section 11A(1), no penalty under Section 11AC can be imposed. Appeal allowed in part.
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