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TMI Blog2019 (2) TMI 1035X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioning and installation services. Apart from the ECI services, the appellant was also awarded contracts for supply of goods used in providing ECI services. The appellants, for the supply of materials and for rendering of ECI services to various electricity boards, has been availing services of several commission and consulting agencies who assist the appellant in procuring the materials used in completing the ECI contracts as well as in preparation of tenders for obtaining of ECI contracts. For this purpose, the appellants have been paying commission to the agents who have been facilitating them in supply of materials and in obtaining ECI contracts. These commission agents have been paying applicable service tax on the commission char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of penalty as per the provisions of Rule 15 (3) of the Cenvat Credit Rules, 2004 read with section 78 of the Finance Act, 1994. 3. The appellants are before us against the impugned Order-in-Original. 4. It is the contention of the learned Counsel that the contracts which were awarded to them by various electricity boards are composite contracts, i.e. they involve both the supply of goods as well as ECI services and that without the supply of goods, the basic services of ECI cannot be performed. Learned Counsel pointed out that for setting up of an electricity distribution sub station, necessary goods and equipments need to be provided before the actual work of erection, commissioning and installation of electricity distribution sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the issue has already been decided in the appellants own case by Final Order No. 53526/2016 dated 14.9.2016. The relevant extract of this decision is reproduced hereinbelow: "5. In the impugned order, a part of the Cenvat credit taken on input services has been sought to be denied. To decide on the question whether this is proper or not we will need to examine : (i) whether the credit on such input services were properly taken and (ii) whether the credits taken as above have been properly used for making payment of excise duty/service tax on output service. The 'Input Service' is defined in Rule 2 (l) of the Cenvat Credit Rules as follows :- "(l) "input service" means any service, - (i) used by a provider of taxable service for prov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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