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TMI Blog2016 (11) TMI 1217X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered to be an input service and eligible to CENVAT Credit in view of the judgment of Hon'ble Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals Ltd [2011 (5) TMI 132 - GUJARAT HIGH COURT]. However, I find that while imposing penalty under Rule 15(2) of CCR,2004 both the authorities below had not allowed the option to discharge 25% of the penalty subject to fulfillment of the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is filed against OIA No.VAD-EXCUS-001-APP-294-13-14, 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 ₹ 2,59,865/- for the period November 2006 to September 2011 on the services viz. commercial construction service fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 2(l) of CENVAT Credit Rules 2004. Further, he submits that the eligibility of CENVAT Credit on aforesaid service was in dispute during the relevant period 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to fulfillment of conditions laid down under Sec.11AC of CEA,1944 in view of the decision of the Hon ble Gujrat High Court in the case of CCE Vs Harish Silk Mills - 2010 (255) ELT 393 (Guj.) and CCE Vs G.P.Presstress Concrete Works - 2015 (323) ELT 709 (Guj). The matter is accordingly remanded to the Adjudicating Authority to ascertain the eligibility to pay 25% penalty as per judgments in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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