2019 (4) TMI 904

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..... irst issue is concerned as regards the Director (Remuneration), Id. Consultant states that there is employer-employee relationship. That the Director is the Executive Director and salary is paid, which falls under negative list under Section 65 B (44)(d). Accordingly, the same is not taxable. 4. In support of their claim, the appellant relied on the salary certificate in Form-16, issued under the provisions of Income Tax Act. 5. Ld. DR points out that before the Court Below, the adjudicating authority did not find amount of remuneration of Rs. 11,13,900/- appearing in Form-16, for the relevant period. 6. From the perusal of the Form-16, I find that it covers the amount of remuneration in question as the total remuneration paid is Rs. 17, .....

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..... persons or concerns, who are looking out for their services, can locate them. 11. Ld. Commissioner (Appeals) has denied the cenvat credit observing that these services are not covered in the specified categories of the services for availment of credit. Further, these services do not fall within the purview of either the main part or inclusive part of the definition of "input service" as laid down in Rule 2(1) of the Cenvat Credit Rules, 2004. 12. Having considered the rival contentions, I hold that all the mentioned services, have been received admittedly by the appellant and availed by them in rendering of the output services. Accordingly, I hold that all the services in question are eligible for cenvat credit under Rule 2 (l)of the Cen .....

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..... 00 Feb-14 5 Mar 14 10 Feb-15 342 18.00% 1383268.00 76001.00 1307267.00 220480.00     10 Feb-15             Mar-14 31 Mar14 10 Feb-15 316 18.00% 1670180.00 208497.00 1461683.00 227782.00 TOTAL AS PER ACTUAL     4073139.00 583903.00 3489236.00 582559.00 Interest payable as per Department for the period of December 2013 to March, 2014 1276425.00 Interest paid by asesse for the period of December 2013 to Mar 2014 582559.00 Difference in Interest 693866.00 Penalty under Sections 76 & 78 of the Act. 16. Under the facts and circumstance, I find that there is no case made out for willful contravention of or mis-conduct and fraud made out against the appella .....

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