2011 (10) TMI 321

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.... the Bench): Demand of duty of Rs.8,02,244/- stands confirmed against the applicant-appellant along with penalty of identical amount by denying the benefit of Cenvat credit of Service Tax availed in respect of services relating to construction services availed for the purpose of factory premises. The lower authorities have relied upon the decision of the Hon'ble Supreme Court in the case of Maru....