2018 (3) TMI 1108

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....nt Commissioner (AR) for the respondent Appeal of M/s Burckhardt Compression (India) Pvt Ltd pertains to the manner in which CENVAT credit was sought to be utilized for clearances of exempted goods for which inputs/input services procured in common for manufacture of excisable goods. The impugned order no. PUN-SVTAX-000-AAP-140-15-16 dated 27th October, 2015 of Commissioner of Service Tax (Appe....

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....it so availed upon being pointed out. The present appeal pertains to the penalty imposed on the appellant. 2. It is the claim of Learned Counsel for the appellant that rule 15(2) of CENVAT Credit Rules, 2004 would not apply in this case as the elements of fraud, collusion or mis-statement, suppression of facts or contravention of any of the provisions have not occurred nor was there any intent ....