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TMI Blog2017 (3) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... roughtforth with effect from 01.04.2011. It is clear that appellant has availed the services prior to 31.03.2011 and only the invoice happened to be issued after 01.04.2011 and that too, immediately after the amendment - the imposition of penalty is highly harsh upon the appellant and is not warranted. Appeal disposed off - decided in favor of assessee. - E/28473 & 28573/2013 - A/30104-30105/2017 - Dated:- 30-1-2017 - Ms. Sulekha Beevi, C.S., Member (Judicial) Sh. B.N. Gururaj, Advocate for the Assessee. Sh. Guna Ranjan, Superintendent (AR) for the Department. ORDER The above two appeals are filed against the order passed by Commissioner (Appeals). E/28473/2013 is filed by department and E/28573/2013 is filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of these input services. The Commissioner (Appeals) confirmed the demand along with interest and imposed equal amount of penalty. Aggrieved by the confirmation of demand in respect of input services (WCS) the assessee has filed appeal E/28573/2013. 5. On behalf of the appellant, the Ld. Counsel Sh. B.N. Guru Raj submitted that in the appellant's own case the Tribunal had allowed credit in respect of LPG cylinders used in forklifts. Following the Final Order passed by this Tribunal A/30914/2014 dated 28.09.2016, I hold that appellant is eligible for input credit on LPG cylinders. In the very same Final Order the Tribunal had considered the eligibility of credit on input services viz; marketing/sales promotion services, te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and imposed equal amount of penalty. 8. I have heard the submissions made before me. It is noted in the Order-in-Original that as per records, the input services were received from August 2010 onwards. Further, the said services were only for modernization and rennovation of the factory. These services are eligible input services even post 01.04.2011. The works contract services of setting up of a factory alone has been deleted by the amendment broughtforth with effect from 01.04.2011. It is clear that appellant has availed the services prior to 31.03.2011 and only the invoice happened to be issued after 01.04.2011 and that too, immediately after the amendment. Taking these facts into consideration, I am of the view, that the impositi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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