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TMI Blog2016 (3) TMI 1181X X X X Extracts X X X X X X X X Extracts X X X X ..... ices issued by the supplier is not in conformity with the cenvat statute - credit rightly denied. Penalty u/r 15(2) of the CCR, 2004 - Held that: - Since the issue relates to interpretation of the statutory provisions as to whether the appellant is eligible to take cenvat credit on the disputed service, in my view, the allegation cannot be leveled that fraud, collusion or suppression is involved to defraud the Government Revenue - penalty set aside. Appeal disposed off - decided partly in favor of appellant. - E/3120-3122/2012-Ex[SM] - Final Order No. 56432-56434 /2016 - Dated:- 17-3-2016 - Mr. S.K. Mohanty, Member (Judicial) Ms. Priyanka Goel (Advocate) for the Appellant Mr. Vaibhav Bhatnagar (DR) for the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices provided by the service provider relates to the goods procured by the appellant from Nathani Industrial Pvt. Ltd, and as such, the said services are indirectly related to the manufacturing activity undertaken by the appellant and should be considered as input service for the purpose of taking cenvat credit. Thus, according to the Ld. Advocate, Cenvat Credit taken on the disputed services is in conformity with the Cenvat statute. She further submits that in absence of any fraud, collusion, suppression etc. on the part of the appellant, to defraud Government revenue, the provisions of sub-rule (2) of Rule 15 of the Cenvat Credit Rules, 2004 cannot be invoked for imposition of penalty against the appellant. 3. On the other hand, Sh. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, I do not find any infirmity in the impugned order passed by the Ld. Commissioner (Appeals) so far as denying the cenvat benefit to the appellant. 6. However, I find that taking of cenvat credit of service tax paid on the disputed services is not attributable to fraud, collusion, suppression etc. The said fact is evident from the records that credit in this case has been taken by the appellant based on the valid and proper invoice issued by the service provider. Since the issue relates to interpretation of the statutory provisions as to whether the appellant is eligible to take cenvat credit on the disputed service, in my view, the allegation cannot be leveled that fraud, collusion or suppression is involved to defraud the Government ..... X X X X Extracts X X X X X X X X Extracts X X X X
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