TMI Blog2018 (8) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the assessee in case of manufactured goods - Admittedly, the appellant was a manufacture of excisable goods and these services has been availed by the appellant in the course of their manufacturing business. Therefore, on merit itself, the appellant was entitled to avail cenvat credit on the services in question during the impugned period. Therefore, question of imposition of penalty does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laneous structural work, welding of rail joints and providing the services of various raw material like bamboos, tarpaulins coirs rope etc. The Revenue is of the view that these services are not input service as per Rule 2(l) of the Cenvat Credit Rules, 2004, therefore, cenvat credit sought to be denied. The appellant reverse the cenvat credit. On pointing out during the course of audit, later o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question for imposition of penalty. He also drew my attention to the show cause notice to say that there is no allegation that the appellant has deliberately took the cenvat credit. Therefore, no penalty is impossable on the appellant. 4. On the other hand, ld. AR supported the impugned order. 5. Heard the parties and considered the submissions. 6. I find that in terms of the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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