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TMI Blog2014 (11) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... this appeal before the Tribunal against the Order-in-Appeal No No.254(OPD)ST/JPR-II/2013, dt. 26.09.2013. There are two issues involved in this case, one issue is regarding recovery of duty short paid/non-paid amounting to Rs. 1,00,844/-, subsequent imposition of penalty and second issue is regarding wrongly availment of Cenvat Credit amounting to Rs. 37,077/-. 2. As regards first issue regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em. Commissioner in his Order-in-Appeal after examination of the issue upheld findings of the Adjudicating Authority on the ground that credit taken on cots and tables could not be considered credit taken on capital goods required for providing man power recruitment services. It has been held that cots and tables are basically required for sleeping and taking rest and could not be considered essen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cause Notice, it is observed that appellants have clearly admitted in their of submissions that amount was paid as pointed out by the audit. This fact itself does not prove their bonafide that they have deposited the amount before the issue of Show Cause Notice suo moto. In view of these circumstances, I agree with the findings recorded by the Commissioner (Appeals) that penalties are rightly levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that on the cots the then Commissioner (Appeals) had already allowed the credit therefore it should be allowed to them. I have seen the Order-in-Appeal No. under which the credit on cost was allowed by my predecessor. It s seen that he allowed the appeal on the ground that the adjudicating authority had disallowed the credit not on merit but because the appellants could not give the break- up of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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