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TMI Blog2009 (7) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... n the show cause notice that such service does not fall within the purview of “input services” as defined under Rule 2(1) of C.C.R., 2004 and so Cenvat credit of service tax paid on the same is not admissible. - Demand was confirmed under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944 & penalty was imposed under Rule 15 of the Cenvat Credit Rules, 2004 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 9-7-2009 - Shri Ashok Jindal, Member (J) Shri S.S. Katiyar, SDR, for the Appellant. Shri G.L. Deshpande, Advocate, for the Respondent. [Order]. - This appeal is filed by the Revenue. 2. The issue involved is irregular availment of Cenvat Credit of service tax paid on repairs maintenance service for maintenance of the air condition machines and water coolers installe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11A of the Central Excise Act, 1944 and penalty was imposed under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The entire issue is governed by the Central Excise Act and Rules made there under. The appellate authority has erroneously applied the provisions of the Section 80 of the Finance Act, 1994 to the provisions of Central Excise Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no ingredient of mala fide intention, suppression, fraud, collusion or willful misdeclaration were established and further if at all I consider the contention of the Revenue, the penalty under Section 11AC is also not be imposable in the absence of mens rea. 8. Although the appellate authority has referred the wrong provision of law while dropping the penalty which is not applicable in this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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