https://www.taxtmi.com/caselaws?id=373649 Equal penalty could not be imposed again on CENVAT credit already reversed and penalised under the statutory scheme, so the additional penalty was set aside. Credit was held admissible on environment and pollution control service and on architect/design engineering service because both had sufficient nexus with manufacture and factory-related construction activity, and were not covered by the exclusion relied on by the department. Credit on tour operator service for dealer pleasure trips was denied because it lacked the required connection with manufacture or sales promotion. The assessee obtained relief on the penalty and on two input services, while denial of credit on tour operator service was sustained. en-us Mon, 25 Jun 2018 00:00:00 +0530 Fri, 18 Jan 2019 07:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373649 Equal penalty could not be imposed again on CENVAT credit already reversed and penalised under the statutory scheme, so the additional penalty was set aside. Credit was held admissible on environment and pollution control service and on architect/design engineering service because both had sufficient nexus with manufacture and factory-related construction activity, and were not covered by the exclusion relied on by the department. Credit on tour operator service for dealer pleasure trips was denied because it lacked the required connection with manufacture or sales promotion. The assessee obtained relief on the penalty and on two input services, while denial of credit on tour operator service was sustained. Case-Laws Central Excise Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373649