2016 (11) TMI 1170

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....appeal is filed against OIA No.VAD-EXCUS-001-APP-292-13-14, 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  had availed CENVAT Credit of Rs. 3,80,070/- for the period December 2007 to March 2011 on the rent paid in maintenance of their guest ho....

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....iod and hence, imposition of equal amount of penalty on them under Rule 15(2) of CENVAT Credit Rules 2004 is unwarranted. 5.  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 the services provided in the residential quarters of manufacturer are....