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TMI Blog2016 (2) TMI 474X X X X Extracts X X X X X X X X Extracts X X X X ..... Senior Standing counsel with Mr. Agrim Bhasin, Adv ORDER CM No. 4749/2016 (for condonation of delay in filing the appeal 1. For the reasons stated in the application, the delay in filing the appeal is condoned. 2. The application is disposed of. CEAC 3/2016 & CM No. 4678/2016 (for stay) 3. A show cause notice was issued to the Appellant Assessee on 7th April 2006 asking him to show cause wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of input services which were intended for use in providing output services on which service tax is payable. The second condition was that the credit would be availed only to an extent of 20% of the amount of tax payable on taxable services. The Assistant Commissioner returned a finding confirming the shortage of service tax paid to the extent of Rs. 63,202 in terms of Section 73 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re used for providing non-taxable output services." Further there was a condition of restricting the CENVAT credit to 20% as per the provisions of Rule 6 of the CENVAT Credit Rules, 2004. 6. Against the above order of the Commissioner (Appeals), the Assessee went in appeal before the CESTAT which has by the impugned order dated 13th October 2014 dismissed the appeal of the Assessee and also affir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s restricted only to taxable services. On the other hand, the Appellant admits that it used CENVAT credit even in respect of taxable services including payment made to the Chartered Accountant. the Appellant has been unable to persuade the Court to interfere with the concurrent factual finding of the Assistant Commissioner, Commissioner (Appeals) as well as the CESTAT. 9. As far as the penalty is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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