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2019 (5) TMI 1569 - CESTAT CHANDIGARHLiability of interest - excess utilization of CENVAT credit - Rule 6(5) of Cenvat Credit Rules, 2004 - HELD THAT:- The appellant has provided the taxable services as well as exempted services. It is fact that during the impugned period, the appellant was providing taxable services and well exempted services but there is restriction for utilization of credit upto 20% lying in their Cenvat credit account. Admittedly, the appellant has availed the credit more than 20% during the impugned period. With effect from 1.4.2008, the appellant became entitled to avail credit lying in their Cenvat credit account - reliance placed in the case of MUMBAI INTERNATIONAL AIRPORT PVT. LTD. VERSUS COMMR. OF C. EX., MUMBAI-V [2014 (6) TMI 625 - CESTAT MUMBAI] - the appellant is liable to pay interest from the date of utilization of Cenvat credit till 1.4.4008 - penalty also not imposable. CENVAT Credit - input services - guest services - staff welfare services - HELD THAT:- The said services have been availed by the appellant for providing output services and the same have been availed in the course of their business of providing output services - the appellant is entitled is entitled to avail credit on guest house and staff welfare expenses - credit allowed. Appeal allowed in part.
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