TMI Blog2016 (11) TMI 1128X X X X Extracts X X X X X X X X Extracts X X X X ..... n input service and eligible to CENVAT Credit in view of the judgment of Hon'ble Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals Ltd [2011 (5) TMI 132 - GUJARAT HIGH COURT]. However, imposition of penalty equal to the CENVAT credit availed, under Rule 15(1) of CENVAT Credit Rules 2004 is too harsh. Accordingly, considering the circumstances and in the interest of justice the penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice was issued for recovery of said credit with a proposal for penalty. On adjudication, the demand was confirmed and penalty of equal amount was imposed under Rule 15(1) of CCR,2004. On appeal, the learned Commissioner (Appeals) upheld the order of the Adjudicating authority and rejected their appeal. Hence, the present appeal. 4. The learned Advocate for the Appellant submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing of service at guest house which situated away from the factory premises cannot be considered to be an input service and eligible to CENVAT Credit in view of the judgment of Hon'ble Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals Ltd (supra). However, imposition of penalty equal to the CENVAT credit availed, under Rule 15(1) of CENVAT Credit Rules 2004 is too harsh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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