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TMI Blog2018 (2) TMI 1232X X X X Extracts X X X X X X X X Extracts X X X X ..... igible to credit, SCN was issued on 21.8.2015 for recovery of the credit of 4,09,213/- with interest and proposal for penalty - Held that: - There is no dispute about the fact that the Appellant has used construction service in setting up windmill which is inadmissible to credit after 1.4.2011. However, on being pointed out, they had reversed the credit with interest - penalty not justified - appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t eligible to credit, show cause notice was issued on 21.8.2015 for recovery of the credit of ₹ 4,09,213/- with interest and proposal for penalty. On adjudication, the demand was confirmed with interest and equivalent penalty. Aggrieved by the said order, they filed Appeal before the ld. Commissioner (Appeals), who in turn, rejected their Appeal. Hence, the present Appeal. 3. The ld. A.R. f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esaid Rule records his finding at para 7 which is as follows: 7. I further find that the Appellant No.2 has availed CENVAT Credit under Rule 2(l) of the CENVAT Credit Rules, 2004 with effect from 1.4.2011. Further, the phrase 'setting upo' has also been omitted from the definition vide Notification No.3/2011-Central Excise(NT) dated 1.3.2011 (made effective from 1.4.2011).Thus, the said services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... limitation and in the absence of suppression and mis-declaration etc., penalty equivalent to the credit cannot be imposed. I also find that the Appellant paid the entire amount of Cenvat credit with interest of ₹ 68,008/-. In these circumstances, the order imposing penalty is set aside. The impugned order is modified to that extent. The Appeal is partly allowed. X X X X Extracts X X X X X X X X Extracts X X X X
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