2014 (9) TMI 989

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..... I agree with the findings recorded by the Commissioner (Appeals) that penalties are rightly leviable on the appellants. Regarding the second issue of availment of Cenvat credit on furniture items, I have gone through the 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. - No substance in the ground taken by the appellants - Decided against assessee.
Shri Manmohan Singh, Member (T) Ms. Rinki Arora, Advocate, for the Appellant. Shri V.P. Barta, AR, for the Respondent. ORDER .....

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..... power recruitment services, it has been held that cots and tables are basically required for sleeping and taking rest and could not be considered essential for providing any service, Para 7 of the Commissioner (Appeals)'s Order was referred. 4. On the other hand, DR supports the Commissioner (Appeals)'s order and contended in respect of issue No. 1 that bona fide 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. Heard both the sides and perused the records. 7.& .....

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..... -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 figures. However on examining the merit I find that cot cannot be considered to be capital goods required for providing manpower recruitment service. Cot is basically required for sleeping 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 .....

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