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TMI Blog2017 (12) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... nt(AR) - For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the appellant against the impugned order dt. 11/05/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has disallowed the CENVAT credit of Rs. 99,619/- under Rule 14 of CENVAT Credit Rules, 2004(CCR) along with interest and thereby, inter alia, allowing the appeal of the Department. Hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, confirmed the demand and disallowed the credit of Rs. 61,722/- along with interest of Rs. 25,728/- and appropriated the amounts already paid. No penalty was imposed. He dropped further proceedings and allowed credit of Rs. 38,73,980/-. Against the Order-in-Original, the Department filed appeal before the Commissioner(Appeals) on the ground that the CENVAT credit has not been correctly allowed w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is wrong and not sustainable in law and is contrary to the binding judicial precedent. He further submitted that these activities are required as part of the statutory compliance by the company and these services were used directly in relation to the manufacture of final product and business and without complying with these statutory requirements, manufacturing activity cannot be carried out. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shedpur plant and also for maintenance and repair of Aquaguard and AC and is not related to the personal comfort of the employee, Therefore this service also falls under the definition of input further submitted that the Commissioner(Appeals) has disallowed the CENVAT credit of Rs. 43,023/- on audio and video conference which is actually wrong. In fact this credit related to service tax paid on tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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