9911796707
TMI Blog2017 (7) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent ORDER Per: S.S. Garg The present appeal is directed against the impugned order dated 28.08.2014 passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. Briefly the facts of the present case are that during the course of audit by the Departmental audit party, it was noticed that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of Rs. 21,942/- (Rupees Twenty One Thousand Nine Hundred and Forty Two only) along with applicable interest and also imposed equal penalty under Rule 15(2) of the Cenvat Credit Rules read with Section 11AC. Aggrieved by the said order, appellant filed appeal before the Commissioner who also rejected the appeal of the appellant. 2. Heard both the parties and perused the material on record. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rox copy cenvat credit has been denied on the ground that the original copies of invoices have not been produced for verification. Learned counsel further submitted that it is factually incorrect that original copies of invoices relating to maintenance of Xerox machine were not produced. He further submitted that the original copies were produced before the original authority and this is recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt has produced the invoice of the Company Secretary wherein Service Tax Registration No. is mentioned and this service also falls within the definition of 'input service'. In support of his contention, the appellant relied upon the following decisions wherein these services have been held to be input services . a) ARM Embedded Technologies Pvt. Ltd. Vs. CCE, Cus. & S.T., Bangalore - 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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