2015 (7) TMI 754

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..... ndent. ORDER There was disallowance of credit of Service Tax paid on telephone services, courier services, cargo handling services, travelling and hiring of car service availed by the appellant to the extent of Rs. 8,84,672/-. 2. Ld. Counsel invited attention to the relevant evidence at page 54 in respect of telephone service, page 66 to 69 in respect of courier services, page 57 to 62 in .....

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..... e was failure to consider the evidence at page 54. 5.2 Services availed should have relevancy thereof to the business of the appellant and the claim falls under Rule 2(l) of Cenvat Credit Rules, 2004. Service Tax paid on courier service availed was as per evidence at page 66 to 69. So also the evidence at page 57 to 62 supported the "cargo handling" services availed by the appellant. Revenue .....

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..... stage, learned authority is directed to appropriate that amount towards credit inadmissible with interest in respect of travelling and hiring of car service. Upon appropriation, balance, if any, available shall be refunded to the appellant. 9. In view of order above, there shall be no penalty in respect of inadmissible credit of the nature described as above since there appears no deliberate .....

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