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2019 (11) TMI 49 - AT - Central ExciseCENVAT Credit - common input services used for trading and manufacturing activities of the company - exempt trading services - non-maintenance of separate records - Rule 6(3(A)) of CCR, 2004 - HELD THAT:- In view of the settled position that if the respondent has not utilized the CENVAT credit and has paid the duty prior to the issuance of the show-cause notice, then they are not required to pay interest and penalty in view of the decision of the Hon’ble Karnataka High Court in the case of COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX LARGE TAXPAYER UNIT, BANGALORE VERSUS M/S BILL FORGE PVT LTD, BANGALORE [2011 (4) TMI 969 - KARNATAKA HIGH COURT] - there is no infirmity in the impugned order dropping the penalty - Appeal dismissed - decided against Revenue.
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