9911796707
TMI Blog2018 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... Improperly availed CENVAT credit - Held that: - in the reply to the show cause notice appellant had consistently taken a plea that this amount has been reversed by them in August 2011 itself. Despite such a clear submission by the appellant, I find that the first appellate authority as well as adjudicating authority have not recorded any findings on this issue - matter needs reconsideration. Appeal allowed in part and part matter on remand. - ST/25099/2013 - A/30194/2018 - Dated:- 14-2-2018 - Mr. M. V. Ravindran, Member(Judicial) Shri S. Thirumalai Advocate - for the Appellant. Shri Arun Kumar, Dy. Commissioner/AR - for the Respondent. ORDER [Order per: Mr. M. V. Ravindran) 1. This appeal is directed again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y services (E-park sub-leased to another company on which appellant is discharging service tax) 7,25,484 Courier services 9,480 Telecommunication services 1,19,809 Internet Telecommunication services 14,688 Rent a cab scheme operator services 63,448 Erection, commissioning or installation services 8,120 Air Travel Agent s services 6,510 Management or Business consultant s services 1,04,513 Management, maintenance or repair services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ambit as it included the words activities relating to business. The credit is on the said services if the same are used for providing output services. In the appellants own case for subsequent period, the Commissioner has discussed the issue as under, which is also noteworthy: 48. As regards the determination of this question of fact, I find from the reply of the assessee dated 18.06.2012, that import of Business Support Service (data for content development), Renting of Immovable properly services constitute the major chunk of the input service components. I find that it extremely difficult for me to adduce any persuasive value to the cryptic nature of the conclusion espoused in paragraph 25 of the Show Cause Notice, given the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a view. Impugned order to that extent is set aside and appeal filed by appellant is allowed with consequential reliefs, if any. 8. As regards the demand end confirmation of ineligible of cenvat credit of ₹ 4,12,299/-, I find that in, the reply to the show cause notice appellant had consistently taken a plea that this amount has been reversed by them in August 2011 itself. Despite such a clear submission by the appellant, I find that the first appellate authority as well as adjudicating authority have not recorded any findings on this issue. In my considered view, the issue regarding reversal of cenvat credit of ₹ 4,12,299/- before issuance of show cause notice may have its own implications on the payment of interest and imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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