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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 ..... R, for the Respondent. ORDER Appellant has come in appeal against Order-in-Original of the Commissioner (Adjudication) No. 10-ST-CB-CCE-ADJ-2013, dated 9-7-2013 whereunder the recovery of Cenvat credit along with interest amounting to Rs. 2,99,212 (Rupees two lakhs ninety nine thousand two hundred twelve only) were confirmed under Rule 14 of Cenvat Credit Rules, 2004. A penalty of Rs. 30,000/- w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Tape Production of events at Jagannath Puri and Aligarh through Satellite services located in the orbit. The Satellite collects the pictures as per directions given by their operator and provides the same to Assessee. The Assessee utilized these services for providing services under the category of Video Tape Production service and utilized Cenvat credit on Services Tax paid to M/s. Essel Shyam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However during hearing of the case, it observed that some of the documents and entries in the invoices were not reflected in the original invoices relating to the service received from Ashish Mark-N-Ad Pvt. Ltd. Invoice No., 346, 347, 349 & 399. Learned DR pointed out that the invoice which are available in their record were tampered one and invoices presented before the court were different. I ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit amounting to Rs. 2,39,146/- is allowed. 8. Regarding waiver of penalty under Section 15(1), it has come out from the facts that appellants have accepted the wrong availment of Cenvat credit of Rs. 60,066/-. However credit of Rs. 2,39,146/- has been found to be admissible. In view of this, imposition of penalty of Rs. 30,000/- requires to be modified. It is reduced Rs. 15,000/-. However ..... X X X X Extracts X X X X X X X X Extracts X X X X
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