https://www.taxtmi.com/caselaws?id=235470 Cenvat credit on common maintenance and repair services was treated as admissible only to the extent those services were used for providing the taxable output service, so credit was restricted to the area actually used for renting of immovable property and the balance was held inadmissible. On penalty, the reasoning recognised that where the demand is confined to the confirmed credit disallowance, penalty must follow that footing, but penalties under sections 76 and 78 cannot operate simultaneously after the relevant amendment. The corresponding penalty under section 78 was sustained, while separate penalty under section 76 was not to be applied concurrently. en-us Fri, 21 Jun 2013 00:00:00 +0530 Thu, 11 Sep 2014 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235470 Cenvat credit on common maintenance and repair services was treated as admissible only to the extent those services were used for providing the taxable output service, so credit was restricted to the area actually used for renting of immovable property and the balance was held inadmissible. On penalty, the reasoning recognised that where the demand is confined to the confirmed credit disallowance, penalty must follow that footing, but penalties under sections 76 and 78 cannot operate simultaneously after the relevant amendment. The corresponding penalty under section 78 was sustained, while separate penalty under section 76 was not to be applied concurrently. Case-Laws Service Tax Fri, 21 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235470