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2018 (7) TMI 1122 - AT - Service TaxDemand of Interest and penalty - irregular availment of CENVAT Credit - it was alleged that assessee had availed and utilized inadmissible credit on services after apportionment of service tax credits by their unit at Hosur plant - challans issued under Rule 4(A)2 of Service Tax Rules, 1994 - case of Revenue is that the services on which service tax was paid were not common services applicable to the Mysore Unit of the assessee - scope of SCN - Held that:- The Commissioner has not traveled beyond the show-cause notice as alleged by the Revenue - the Commissioner has examined the eligibility of the respondent to avail the credit and found that they were eligible to avail the credit and therefore he set aside the demand of interest and imposition of penalty. In view of the decision of the Karnataka High Court in the case of Ecof Industries Pvt. Ltd.[2011 (2) TMI 1130 - KARNATAKA HIGH COURT], the demand of interest and imposition of penalty will not arise if the credit availed by the assessee is in order. Appeal dismissed - decided against Revenue.
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