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TMI Blog2019 (2) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... on of penalty. Further, the appellant has availed the cenvat credit on the basis of invoices issued by the service providers which is a valid document in terms of Rule 9(1)(a) of the CENVAT Credit Rules - Further the appellant has submitted the detailed worksheets justifying the availment of cenvat credit from the sister concern on the basis of invoice issued by the service provider and the result of which clearly shows that the appellant has taken proportionate credit from the sister concerns, which is perfectly valid in accordance with rules. Appeal allowed - decided in favor of appellant. - ST/20329, 21221/2018-SM - Final Order No. 20080,20098/2019 - Dated:- 18-1-2019 - SHRI S.S GARG, JUDICIAL MEMBER Shri Badrinath. N.R., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them from M/s. The Property Company Pvt. Ltd., Kolkata. That they had also collected other service charges from APPL. It was noticed that appellant is raising debit notes on APPL towards service charges, charging service tax and depositing the service tax to the Government account under the category of Renting of Immovable Property Service and availing the same as CENVAT credit amounting to ₹ 10,80,900/-. Further it was also observed that appellant was recovering service charges from their other associated enterprises in respect of services provided towards salary processing E-training expenses of employees of APPL, KDHPL, Mount Everest Mineral Water, farewell expenses of Vice Chairman of Tata Coffee, Microsoft BPO License pertainin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in law and the same have been passed without properly appreciating the facts and the submissions of the appellant. He also submitted that both the authorities below have failed to understand the very basis of the transaction and both the authorities have misunderstood the entire transaction and treated the amount of CENVAT credit availed as output tax of the appellant. He further submitted that the show-cause notice was solely based on the internal audit report without conducting an independent enquiry. He also submitted that the appellant had availed input services in the nature of renting of immovable property and other services which would qualify as cenvat credit in the nature of Business Support Services. The amount availe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty. He further submitted that the CENVAT credit was availed by the appellant on the basis of invoice issued by the service provider. He also submitted that the value of output service and amount of cenvat credit availed is properly disclosed in returns furnished in Form ST-3 for the period covered under the appeals and there is no suppression of facts. As far as imposition of penalty is concerned, the appellant has submitted that there is no suppression o facts with intent to evade payment of service tax and therefore the penalty in terms of Section 78(1) cannot be imposed. For this he relied upon the following decisions:- i. Rajasthan Spinning Weaving Mills [2009(238) ELT 3 ii. Landis + Gyr Ltd. Vs. CCE, Kolkata [2013(290) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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