9911796707
TMI Blog2016 (5) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Appellant : Ms. Minchu Mariam Punnoose, Advocate For the Respondent : Shri L. Paneerselvam, AC (AR) ORDER M/s India Cements Ltd. hereinafter referred to as the appellants are manufacturers of cements and are availing Cenvat credit on capital goods, inputs and input services. Appellants were issued with Show cause notice dt.20.8.2014 denying the credit availed in respect of Telephone/mobile phone, courier services for the period involving August 2013 to March 2014 for a credit involving ₹ 61,742/-. 2. The Adjudicating authority vide OIO 15/2014 dated 19.12.2014 had denied the credit availed on the above service, against which the appellants had preferred an appeal and the Commissioner (Appeals) vide impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igible for the input service credit. Further it was submitted that the appellants had availed the courier service for the despatch of their official communications and purchase order which are essentially in relation to the appellant's manufacturing activity. With regard to the credit availed on telephone/mobile, it was submitted that all these connections were taken inside the appellant's factory premises and the invoices are raised in the appellant's name only. In support of the same, sample invoices were also submitted. Further, with regard to the credit availed on construction and repair service of the appellant's staff quarters, it was submitted that the said service was pertaining to the appellant's staff quarters, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was allowed. Following the above ratio, the credit availed on the Telephone/mobile phone and courier services are allowed. 7....... .......Since the credit is held to be eligible on Telephone/mobile phone and courier services, penalty is set aside and with regard to the repair and maintenance service in view of the fact that the issue involved is interpretative in nature and the appellants were under the bonafide belief, penalty is set aside. Since the issue stands already decided by this Bench in the appellant's own case (supra), following the same ratio and judicial discipline, I hold that appellants are entitled to credit on telephone/mobile phone and courier services for the subsequent period also. I therefore set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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