https://www.taxtmi.com/caselaws?id=355198 Cenvat credit on common input services used for more than one entity may be restricted proportionately to the extent attributable to the recipient's own premises, and the appellate authority's apportionment was upheld because it was not shown to be contrary to the credit framework. Penalty under Section 11AC was also unsustainable because the respondent was entitled to the major portion of the credit and no mala fide intention was attributable; the order dropping penalty was therefore sustained. en-us Fri, 24 Nov 2017 00:00:00 +0530 Thu, 28 Jun 2018 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355198 Cenvat credit on common input services used for more than one entity may be restricted proportionately to the extent attributable to the recipient's own premises, and the appellate authority's apportionment was upheld because it was not shown to be contrary to the credit framework. Penalty under Section 11AC was also unsustainable because the respondent was entitled to the major portion of the credit and no mala fide intention was attributable; the order dropping penalty was therefore sustained. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355198