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2018 (2) TMI 1232 - AT - Central ExciseCENVAT credit - input services - civil construction services - Alleging that after 1.4.2011, setting up of new installation not eligible to credit, SCN was issued on 21.8.2015 for recovery of the credit of ₹ 4,09,213/- with interest and proposal for penalty - Held that: - There is no dispute about the fact that the Appellant has used construction service in setting up windmill which is inadmissible to credit after 1.4.2011. However, on being pointed out, they had reversed the credit with interest - penalty not justified - appeal allowed in part.
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