https://www.taxtmi.com/caselaws?id=239474 CENVAT credit was confined to the service tax attributable to maintenance and repair services for the specified 998 sq. ft. area because the adjudicating authority had gone beyond the scope of the show cause notice by proposing a wider disallowance. Renting of immovable property service, and maintenance or repair service relating to areas outside that specified area, were treated as not qualifying as input services for credit. Penalty was limited to Section 78 because simultaneous penalties under Sections 76 and 78 were held impermissible. The departmental appeal was dismissed, no substantial question of law arising. en-us Fri, 08 Nov 2013 00:00:00 +0530 Thu, 14 Nov 2013 22:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239474 CENVAT credit was confined to the service tax attributable to maintenance and repair services for the specified 998 sq. ft. area because the adjudicating authority had gone beyond the scope of the show cause notice by proposing a wider disallowance. Renting of immovable property service, and maintenance or repair service relating to areas outside that specified area, were treated as not qualifying as input services for credit. Penalty was limited to Section 78 because simultaneous penalties under Sections 76 and 78 were held impermissible. The departmental appeal was dismissed, no substantial question of law arising. Case-Laws Service Tax Fri, 08 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239474