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TMI Blog2018 (3) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... to the factory and Cenvat credit of Rs. 2,68,239/- on the input services, namely, Erectioning and Commissioning charges and clearing and forwarding charges. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeals. Hence the present appeals. 2. Ld. Advocate for the appellant submits that the appellant are engaged in the manufacture of transformers and supply the same to various state Electricity Boards. It is his contention that the appellant undertake maintenance of the transformers during the warranty period and accordingly, replace/ supply worn out/ damaged parts to the customer. It is his contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce guarantee for a period ranging from 3-5 years and also render assistance during the course of installation and commissioning of the Transformer. It is his contention that therefore service tax paid on erection and commissioning (supervision chargers) is an input service and admissible to credit. In support, he referred to the decision of this Tribunal in Commr. Of C. Ex Vs Alidhara Textool Engg. Ltd. - 2009 (239) ELT 334. 4. Regarding the clearing and forwarding agent service, the appellant submits that in bringing out the imported inputs they incur clearing and forwarding charges, which was paid to one M/s Balaji Trader Forwarders. It is his contention that service tax paid on clearing and forwarding charges are admissible to credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at credit on erection and commissioning charges (supervisions charges), I find that the issue is covered in Alidhara Textile Engg. Pvt. Ltd.'s case (supra) and Clearing and Forwarding service is covered by the judgment of Hon'ble High Court in the Inductotherm Ltd.'s case(supra). As far as penalty on the Director is concerned, the Ld. Advocate submits that no statements has been recorded by the department from him, hrnvr his involvement has not been established, consequently no personal penalty is imposable on him. In these circumstances, the order confirming penalty against the Appellant Shri Aditya Ramniwas Dhoot is unsustainable. In the result, the Appeal filed by M/s IMP Power Ltd. is allowed by way of remand as mentioned above and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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