2017 (6) TMI 625

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..... , etc. used in the manufacture/fabrication of furniture, namely Table, High Back Chair used in the office premises of the appellant cannot be held admissible to them - credit of ₹ 1,61,410/- availed on these items used in the fabrication of Table, High Back Chair is recoverable with interest and penalty. Since the appellant was not given option to discharge 25% of penalty imposed under Ru .....

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..... ble goods and availed total CENVAT credit of ₹ 6,78,065/- during the period 2007 -2008 to 2010-2011 on various inputs, capital goods and input services. Alleging that they are not eligible to CENVAT credit on the same, a demand notice was issued to them for recovery of the credit with interest and penalty. On adjudication, the demand was confirmed and penalty of equal amount imposed. Aggriev .....

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..... the factory premises are concerned, they are eligible to CENVAT credit in view of the judgment of this Tribunal in the case of Singhal Enterprises Pvt. Limited Vs. C.C. C.E., Raipur - 2016 (341) ELT 373 (Tri-Del.). He also submitted that angles, channels, etc. used in the fabrication of Table, High Back Chair used in the factory/office premises are also eligible to CENVAT credit. On the eligi .....

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..... a-cab service, travel agent service, the issue is covered by the decision of the Hon ble Gujarat High Court in the case of Essar Oil Limited (supra). In relation to Mandap Keeper Service, the issue is covered by the judgment of the Tribunal in the case of Accenture Services Pvt. Limited Vs. C.S.T., Mumbai II - 2015 (40) STR 719 (Tri-Mumbai) and in the case of Gardening Service, the issue i .....

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..... is recoverable with interest and penalty. Since the appellant was not given option to discharge 25% of penalty imposed under Rule 15 of Cenvat Credit Rules, 2004 read with Section 11AC of CEA, 1944, they are eligible to the same subject to fulfillment of conditions laid down under the relevant provisions. The impugned order is modified to the above extent and the appeals are partly allowed accord .....

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