No Penalty for Cenvat Credit Use in Construction Services: Guest House, Staff Quarters, and More.

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Full Text of the Document

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....Imposition of penalty - appellant contend that it is purely a matter of interpretation - Cenvat Credit in respect of construction services for the construction of guest house, staff quarters, flooring work at colony, septic tank of security barracks, club house, bank building, hawankund shed, temple etc. - No penalty - AT....