2015 (2) TMI 965

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..... . The credit disallowed in respect of payroll services is about ₹ 50,341/- and the credit of ₹ 14,673/- is towards photocopier service and towards travel agency service the credit disallowed is ₹ 39,623/-. I find that the applicant has made out a prima facie case for waiver of predeposit except for corporate membership services and photocopier services. Accordingly, I direct the .....

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..... es and confirmed the demand of ₹ 5,43,931/- along with interest and imposed penalty of ₹ 1,00,000/- under Rule 15(1) of the CENVAT Credit Rules, 2004. Commissioner (Appeals) has upheld the adjudication order. 3. The learned counsel submits that the major amount of input service credit relates to insurance service. She submits that the period relates to April 2007 to March 2010 which .....

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..... #39;ble Supreme Court in the cases of Maruti Suzuki and Vandana Global Ltd., and submits that the applicant is not eligible for input service credit. He also relied on the decision of the Tribunal in the case of Telco Construction Equipment Co. Ltd. Vs. CCE, Belgaum - 2013 (32) STR 482. 5. After considering the submissions of both sides and on perusal of the records, I find that out of the tota .....

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