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TMI Blog2013 (7) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... 998 Sq. ft. of the total area - service and maintenance and repair service in respect of rest of the area will not be covered under definition of inputs service as that has not been used in providing the output services. Penalty u/s 76 and 78 –Held that:- amount of penalty imposed under Section 78 would be sustained – penalty cannot be imposed more than the amount of CENVAT credit – appeal dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenances Service of property as input service during the period July 2009 to March 2010 amounting to Rs. 88,214/-. On perusal of agreement it was observed they have taken 5152 Sq. ft. on lease from M/s Gopi Apartment, and portion of the same measuring 998 Sq. ft. has been given on lease to M/s Domino s Pizza India Ltd. It was view of the Department that amount of credit should be restricted to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was proposed to be the disallowed to them. I find both the lower authorities have travelled beyond the Show Cause Notice in the disallowing of entire Cenvat Credit. It s contention of the appellants that under Rule 6(5) of the Cenvat Credit Rules the entire amount of Cenvat Credit is admissible to them in respect of Maintenance and Repair service as this service is specified under Rule 6(5) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, I find that penalty has been imposed on the appellants under Section 76 and 78. I find in view of the fact that original proposal in the Show Cause Notice was for restricting the Cenvat Credit to Rs. 17,982/- only there is no case for imposing of penalty more than that amount. Since after the amendment for the Section 78, penalty cannot be imposed under both Section 76 and Section 78 si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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