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TMI Blog2015 (12) TMI 212X X X X Extracts X X X X X X X X Extracts X X X X ..... eiver, it is observed that there is no ground to deny the credit merely on the ground that service has been received from different location. Once there is no contest relating to provision of service and subsequent receipt, input service credit is admissible and credit amounting to ₹ 2,39,146/- is allowed. - appellants have accepted the wrong availment of Cenvat credit of ₹ 60,066/-. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... twelve only) were confirmed under Rule 14 of Cenvat Credit Rules, 2004. A penalty of ₹ 30,000/- was imposed under Rule 15(1) of rules and a penalty of ₹ 10,000/- was also imposed under Section 77 of Finance Act, 1994. 2. Appellant is engaged in the business of providing Maintenance or Repair Service and Video Tape production services. Chartered Accountant of the appellant during hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... category of Video Tape Production service and utilized Cenvat credit on Services Tax paid to M/s. Essel Shyam Communication Ltd. Major issue for decision is regarding receipt of service at different addresses by the service providers and further transmitting the same to service receiver located in New Delhi. 4. Learned Counsel pointed out that they were in the business of providing Maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available in their record were tampered one and invoices presented before the court were different. I agree with submission of DR. It is noted that appellant have tried to misguide and misrepresent the correct facts before the court. No credit on these invoices could be extended. Further ends of justice shall be met if a cost of ₹ 10,000/- (Rupees ten thousand only) is imposed on the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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