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TMI Blog2018 (8) TMI 1388X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant is in appeal against the impugned order wherein penalty under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 has been imposed. 2. Brief facts of the case are that during the period March, 2010 to June 2012, the appellant availed cenvat credit on input services namely construction of boundary wall, dismantling and erection of weigh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit was confirmed and same was appropriated which has been paid by the appellant and penalty was imposed. The said order was challenged before the Commissioner (Appeals) who confirmed the adjudication order. Against the said order of imposition of penalty appellant is before me. 3. Ld. Counsel for the appellant submits that in fact the appellant themselves are entitled to avail cenvat c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has been availed by the appellant in the course of their manufacturing business. Therefore, on merit itself, the appellant was entitled to avail cenvat credit on the services in question during the impugned period. Therefore, question of imposition of penalty does not arise. 7. In these terms penalty imposed on the appellant is set aside. Appeal is allowed. (Dictated and pronounced in the open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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