9911796707
TMI Blog2019 (4) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent: Sh. P. Juneja, Authorised Representative Per: Anil Choudhary: Heard the parties. 2. The appellant is engaged in the manufacture of auto parts and is registered with the Central Excise and Service Tax Department. Show cause notice dated 31 March, 2016 was issued for the period February, 2012 to December, 2014 invoking the extended period of limitation (normal period eighteen months) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as proposed; penalty of Rs. 19,14,926/- was imposed under Rule 15(2) of Cenvat Credit Rules,2004 and penalty of Rs. 56,308/- under Section 78 of the Finance Act, 1994 upon confirmation of demand not paid on "Rent-a-Cab Scheme Service". 3. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who vide the impugned order, allowing the appeal in part, allowed cenvat credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count vide entry dated 05 April, 2011 for Bill No. 34 dated 31 March, 2011, on 05 July, 2011 for Bill No. 35, on 30 August, 2011 against Bill No. 36. He also states that the invoices have been misplaced and accordingly seeks opportunity by way of remand to produce the evidence before the adjudicating authority. 5. Learned Departmental Representative relied on the impugned order on this issue. Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. Learned Counsel stated that the said amount relates to electrical fixture installed in their administrative office situated at the factory. Accordingly, the same should have been allowed as the factory cannot run without the electrical installation and fittings. I find that the cenvat credit availed on input service for electrical installation in building, admittedly they have been used insid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act, the show cause notice relating to these amounts is bad. 9. In view of the aforementioned finding, the penalty under Section 78 is dropped as the issue relates to interpretation and no case of deliberate defiance is made out. The appellant is directed to appear before the adjudicating authority within a period of sixty days from the date of receipt of the copy of this order alongwith expla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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