2016 (11) TMI 1128

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....records. 2.  This appeal is filed against OIA No.VAD-EXCUS-001-APP-290-13-14, dt.19.08.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara 3.  Briefly stated the facts of the case are that the Appellant are engaged in the manufacture of excisable goods and they had availed CENVAT Credit on the services received and used in the guest house/farm house, away from the factory d....

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.... aforesaid service was in dispute during the relevant period and hence, imposition of equal amount of penalty on them under Rule 15(1) of CENVAT Credit Rules 2004 is too harsh. 5.  Per contra, the learned Authorised Representative for the Revenue has submitted that Hon'ble Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals - 2011 (22) STR 610 (Guj), has clearly held that th....