2010 (1) TMI 469

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..... services. Both the lower authorities are of the view that the said credit cannot be allowed to them as these two services are for the welfare of the staff and does not have part in the manufacturing process. Coming to such a conclusion, both the lower authorities have held that the appellants are not eligible for the Cenvat credit and duty amount was confirmed and interest was also levied under se .....

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..... cannot be allowed to them as these two services are for the welfare of the staff and does not have part in the manufacturing process. Coming to such a conclusion, both the lower authorities have held that the appellants are not eligible for the Cenvat credit and duty amount was confirmed and interest was also levied under section 11AB and penalty of Rs. 10,000 was imposed, but set aside the penal .....

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