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Penalty for CENVAT Credit on Outdoor Catering Overturned; Payments Made Before Show Cause Notice. No Merit u/s 78.
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....Levy of penalty - CENVAT Credit - input service - outdoor catering services - As the entire amounts along with interest have been paid prior to issuance of the show cause notice, in view of the Explanation 2 to the sub section (3), there are no merit in the penalty imposed on the appellant under section 78 and set aside the same. - AT....