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TMI Blog2017 (6) TMI 890X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013-SM E/26803/2013-SM Period of Dispute November 2008 - September 2009 March 2010 - October 2010 OIA No. 83-84/2013 dated 7.3.201 Total Ineligible CENVT Credit Rs.7,36,041/- Rs.6,69,593/- Non-compliance with Rule 2(l) Rs.1,81,758/- Rs.1,46,749/- On the basis of Debit Notes Rs.5,54,283/- Rs.5,17,305/- Lack of documentary proof - Rs.5,539/- Interest As per Section 11AB of the Central Excise Act, 1944 Penalty Under Section 11AC of the Central Excise Act, 1944 read with Rule 15(2) of CENVT Credit Rules, 2004 Rs.3,00,000/- under Rule 15(1) of the CENVAT Credit Rules, 2004 2. Briefly the facts of the present case are that appellants are manufacturing various chemical products falling under Chapters 32 and 38 of the Central Excise T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services, traveling charges/travel agent service/car hire charges and also input service credit for which no documents were produced. The original authority demanded the reversal of credit to the tune of ₹ 9,29,612/- in respect of the first show-cause notice and ₹ 7,79,940/- in respect of the second show-cause notice along with interest and imposed equivalent penalty under Section 11AC read with Rule 15(2) of the CCR and also imposed penalty of ₹ 3 lakh under Rule 15(1) of CCR. Aggrieved by the said order, the appellant filed two appeals before the Commissioner (A) who vide the common impugned order allowed the CENVAT credit on the service tax paid on bank charges, internet and broadband charges, mobile telephone charges, courier charges and travelling charges / travel agent service/car hire charges and further held that the appellants are not entitled to CENVAT credit availed on service tax paid on consultancy charges towards payroll of employees, consultancy charges towards VAT/VAT Audit, AMC on industrial fire and safety equipment, AMC on video conferencing equipment, consultancy charges (insurance claim consultant), xerox charges, software (VAT/Anti-Virus Pac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly have been rightly classified as an input service AMC on Video conferencing equipment Installation of such an equipment is a necessity for smooth functioning of the business as it helps in communicating with other units and clients, consequently increasing the productivity of the organization and hence the maintenance charges incurred on video conferencing equipment are used in the furtherance of the business. Xerox charges The said service is used for business related documents which contributes to the manufacturing activity of the Appellant. Software VAT/Antivirus/Saral Pay Packages The appellant is a very big concern and its accounts are computerized by well-built software, hence for effective performance of the computer operations, having such software is a necessity. AMC for computerized attendance records The maintenance charges incurred on the computer equipment which is a necessarily required for the business of the appellant to ensure the accurate time booking and time keeping which would inter alia useful for ascertain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CESTAT-AHM * Regional Director Employees' State Insurance Corporation v. High Land Coffee Works of P.F.X. Saldanha and Sons Anr. (1991) 3 SCC 617 * Ramala Sahkari Chini Mills Ltd., UP. v. CCE, Meerut-I 2010-TIOL-102-SC‑ CX * Ramala Sahkari Chini Mills Ltd, UP v. Commissioner Central Excise, Meerut-I 2016-TIOL-20-SC-CX-LB * SRF Ltd. vs CCE, Jaipur 2015-TIOL-2241-CESTAT-DEL * Shivam Exports Ors. 2016-TIOL-376-CESTAT-DEL * Commissioner Of Central Excise (ETU), Mumbai v. M/S Reliance Industries Ltd 2015-TIOL-2818-CESTAT-MUM * FIEM Industries Ltd. Vs. CCE, Chennai III 2016-TIOL-1451-CESTAT-MAD * Rathi Dye Chem Pvt. Ltd. Vs. CCE, Belapur 2016-TIOL-1171-CESTAT-MUM * M/S Knoah Solutions Pvt Ltd V. CC,CE ST Hyderabad-IV 2016-TIDE-1592-CESTAT-HYD * Broadcom India Technologies Pvt. Ltd v. CCE ST, Hyderabad-II :2016-TIOL-1606-CESTAT-HYD * M/S Qualcomm India Pvt. Ltd v. Commissioner of Service Tax, Mumbai-I: 2016-TIOL-546-CESTAT-MUM * Simplex Infrastructures Ltd. v. Commissioner of Service Tax, Kolkata: 2016-TIOL-779-HC-KOL-ST * Savira Industries v. Commissioner of Central Excise, Chennai-II reported in 2015-T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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