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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 ..... d the amount before the issue of Show Cause Notice suo moto. - penalties are rightly leviable on the appellants. Availment of Cenvat Credit - Availment of credit on furniture - Held that:- table, chair, stool, cot etc. were of the same genre and were in the nature of office furniture and were not eligible for availment of Cenvat Credit - Decided against assessee. - Appeal No. ST/50421/2014- ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show Cause Notice, they should not be subjected to any penalty and requested for waiver of penalty. He submitted that their act of paying service tax before issue of Show Cause Notice was bonafide and delayed payments of service tax was inadvertent. However, it was admitted that this amount has been deposited after being pointed out by the Audit. However on the basis of bonafide, they requested th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner(Appeals) s order and contended in respect of issue no. 1 that bonafide were not proved as amount was deposited only after being pointed out by the Audit. 5. On the issue of wrong availment of credit on cots and tables, he also supported the Commissioner (Appeals) s Order where it has clearly been stated that furniture items could not be held to be eligible for availment of credit. 6. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original passed by the Commissioner(Appeals) as recorded in para 7 of his order wherein he has elaborately analyzed the issue and rightly concluded that table, chair, stool, cot etc. were of the same genre and were in the nature of office furniture and were not eligible for availment of Cenvat Credit . Para 7 of this order is reproduced for ready reckoner:- Now, I di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or taking rest and cannot be said to be essential for providing any service. In fact it is also in the nature of office furniture where a person on duty for long can lie down and take rest. Table, Chair, Stool Cot etc. are of the same genre and cannot be considered necessary for providing any service or manufacturing goods. Therefore I hold that cost as well as chairs are not capital goods, hence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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