2016 (11) TMI 573

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....d both sides. 2.  This appeal is filed against OIA No.CCEA-SRT-II/SSP-257/u/s 35A(3), dt.05.02.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat. 3.  Briefly stated the facts of the case are that the Appellant had availed CENVAT Credit of various services used in construction of 20 residential flats outside the factory premises to be used by the employees of the Appellan....

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....issible.  In support, he has referred to the decision of the Hon'ble Andhra Pradesh High Court in the case of CCE Hyderabad Vs ITC Ltd 0 2013 (32) STR 288 (A.P.) and in their own case by this Tribunal Order No.A/11036-11039/2015, dt.14.07.2015. The learned Advocate further argued that imposition of penalty under Rule 15(2) of CENVAT Credit Rules 2004 read with Section 11AC of Central Exci....

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....ourt in the case of Gujarat Heavy Chemicals Ltd (supra) and in the case of Ultratech Cement Ltd (supra).  Therefore, the Appellants are not eligible to CENVAT Credit of various services used in the construction and maintenance of employees' quarters.  However, I find force in the contention of the learned Advocate for the Appellant that penalty under Rule 15(2) of CENVAT Credit Rules 200....