https://www.taxtmi.com/caselaws?id=335199 The Tribunal upheld the denial of CENVAT Credit on services related to commercial construction and maintenance of a guest house, citing precedent that such services are ineligible for credit. However, the penalty imposed under Rule 15(2) of CCR, 2004 was partially allowed for reassessment, directing the Adjudicating Authority to consider allowing the Appellant to pay only 25% of the penalty amount as per legal provisions and judicial precedents. en-us Fri, 21 Oct 2016 00:00:00 +0530 Tue, 05 Sep 2017 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335199 The Tribunal upheld the denial of CENVAT Credit on services related to commercial construction and maintenance of a guest house, citing precedent that such services are ineligible for credit. However, the penalty imposed under Rule 15(2) of CCR, 2004 was partially allowed for reassessment, directing the Adjudicating Authority to consider allowing the Appellant to pay only 25% of the penalty amount as per legal provisions and judicial precedents. Case-Laws Central Excise Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335199