2017 (12) TMI 1488

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..... spondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri Kamal Jeet Singh (Advocate) for the appellant and Shri Gaynendra Kumar Tripathi (A.C.) A.R. for the respondent. It is seen that demand of service tax of Rs. 2,34,495/- was raised against the appellant by invoking the longer period of limitation on the ground that free service of the vehicles provided by the .....

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..... of Rs. 10,61,663/- in terms of the provision of Rule 6 (3)(a) of Cenvat Credit Rules, the Adjudicating Authority has imposed penalty of identical amount. The said demand stands confirmed against the assessee on the ground that they have availed Cenvat Credit in respect of common cenvatable inputs/services which stand utilized by them in providing taxable as also exempted services. Learned advocate .....

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