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2018 (8) TMI 1498 - AT - Central ExciseCENVAT credit - input service - business development services - Held that:- The period involved is prior to 01.04.2011 when the definition of input service included the words ‘activities relating to business’ - denial of credit unjustified. Penalty u/r 15(1) of the Cenvat Credit Rules, 2004 - Held that:- Since the major credit of business development service has been set aside, the penalty is also unwarranted and requires to be set aside. Appeal allowed - decided in favor of appellant.
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