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TMI Blog2017 (3) TMI 470X X X X Extracts X X X X X X X X Extracts X X X X ..... Support Service". The issue involved in this appeal relates to disallowance and order for recovery of Cenvat credit to the extent of Rs. 4,13,239/- along with interest thereon and imposition of penalty under Rule 15(1) of Cenvat Credit Rules, 2004. The original authority upheld the proposal in the SCN. On appeal, the Commissioner (Appeals) allowed some of the input service credits to the extent of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re of vehicles for staff working on shifts 4 Insurance charges 19,565 Insurance premium paid for insuring company owned vehicles and personal accident polity for staff. 5 Money exchange charges 1,088 Purchase of foreign currency for overseas trips undertaken by company officials on company business. 6 Stay expenses 3,360 Paid to a hotel for conducting office meetings 7 Telephone reim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quently disbarred from Rule 2 (l) of the Rules. He drew my attention to para-3 of the order of the Commissioner (Appeals), wherein it has been indicated in the column "purpose of input services claimed by the appellant" that "purpose not stated". Accordingly, it is not clear whether the expenses of input credit fall foul of the provisions of Rule 2 (l) ibid. 4. At this juncture, ld. C.A. submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sideration only for the limited purpose for determining whether any of the aforesaid services, which are otherwise eligible for the purposes of Rule 2 (l) ibid, are disbarred for "being used primarily used for personal use or consumption". The original authority, shall grant sufficient opportunity to the appellants to present their case and pass a reasoned order thereof. 6. Coming to the aspect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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