2016 (12) TMI 335

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..... 3,22,492/-. The appellant also availed cenvat credit of ₹ 1426/- of service tax paid on commission paid on bookings of air ticket/ travel agent and Rsn 3,805/- of the amount of sale tax the appellant also availed cenvat credit on ₹ 1,020/- without any invoices - whether the appellant is entitled to CENVAT credit? Held that: - The cenvat credit of ₹ 3,22,492/- has been availed .....

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..... ssible cenvat credit of ₹ 3805/- on sale tax part shown in the invoices as the amount of ₹ 3805 is not amount of the services tax, therefore, on the said amount the appellant is not entitled to take cenvat credit. In result, cenvat credit on these amounts i.e. (Rs.1426.00+1026.00+3805) the appellant is denied. As the appellant has availed inadmissible cenvat credit of (Rs.1426+3805 +10 .....

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..... he appellant is engaged in the manufacturer of caffeine Anhydrous and during the period from June, 2009 to May, 2010, the appellant availed the cenvat credit on service tax paid on the services provided by the contractor under the category of Business Auxiliary Services, in relation to dismantling of pipe line and on Civil Works done by the contractor to the tune of ₹ 3,22,492/-. The appella .....

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..... and hold that as the appellant has availed cenvat credit on the dismantling of pipe line and Civil Works for change of dismantling of pipe line in their factory, therefore, as these services has been availed by the appellant for renovation of pipe line, therefore, the appellant has correctly availed the cenvat credit of ₹ 3,22,492/-. The appellant is not contested their liability of cenvat c .....

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..... ut any cover of invoices therefore, the appellant is liable to be penalised for availment of cenvat credit. As the appellant has paid the amount of inadmissible cenvat credit availed along with interest, therefore, penalty is reduced to 25% of the demand i.e. 25% of (Rs. 1426+3805+1020). With these terms, the appeal is disposed off. (Dictated Pronounced in the open court) - - TaxTMI - TMI .....

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