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TMI Blog2016 (6) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, availing of services of C&F agent is nothing uncommon. Similarly, pre-dispatch inspection is conducted to ensure quality. So also freight charges are incurred to make the goods available at seaport/domestic market and buyers. All the three services are integrally connected to export/domestic sales for which the service tax paid thereon claimed as CENVAT credit is allowed. So far as su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onation of delay. Learned AR explains that they were under conception that a common order was passed by Order-in-Appeal No. 1, 2, 3 4/2013 dated 15.4.2013 for which filing of one appeal shall serve the end of justice. Therefore, Appeal No. E/41573/2013 was filed. Subsequently, it was pointed out by the Registry that the orders are being different against different adjudication orders, it is nece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19.4.2012. The other appeal appearing in the Table at page 3 of the impugned order indicates as Appeal No. 1/2012 dated 2.1.2012 is not appealed by Revenue. Revenue is at liberty to seek appropriate remedy if so advised since appeal against that case has not been filed. 5. Taking all the three appeals at 2, 3 and 4 of the Table, as Tabulated below; for hearing this common order is passed for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nterest appropriated 61,872/- penalty 2,00,000/- 4. 37/2012 (P) dt. 19.4.12 LTUC/ 165/ 2011- ADC, DT. 4.5.11 April 10 to Dec. 10 C F Charges, sales commission, freight charges, professional charges, inspection, car repair charges, brokerage charges, advertisement LTUC/ 57/ 2012 ADC DT. 6.2.12 26,44,244+ interest appropriated 15, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriodicals is concerned, that does not have any integral connection to manufacture for which no CENVAT credit of the service tax paid thereon is admissible. This is the consistent view of this Bench. 8. In view of the above discussions, Revenue s appeal is partly allowed. 9. Finding no malafide in respect of the claim of CENVAT credit on subscription of association/club/periods made by appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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