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TMI Blog2019 (5) TMI 1094X X X X Extracts X X X X X X X X Extracts X X X X ..... ce neither Rule 3(1) nor Rule 4(1) prescribes any such time limits. Rather, it is the Notification No. 06/2015 relied upon by the adjudicating authority, which was also approved by the Commissioner (Appeals), that has prescribed the time limit and therefore, the contravention, if any, could be of the time limit prescribed in the Notification alone - credit cannot be denied on this ground. CENVAT Credit - input services - Rent-a-Cab Agency Services - HELD THAT:- As long as the fact remains that the employees of the appellant were transported for carrying out their work for the appellant and that their services were used in the manufacturing of the final product, the credit cannot be denied since it is directly covered in the inclusive def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also, hear the assessee and then pass a speaking order on this and only then demand appropriate interest, if any. Penalty u/s 11AC - HELD THAT:- The issues were seriously debatable involving interpretations of Rules/Instruction and moreover, the findings of the adjudicating authority while issuing Show Cause Notice as to the audit observation from books/returns itself points out that there was no suppression, fraud, etc. or that no defect as such was pointed out - penalty not imposable. Appeal allowed in part and part matter on remand. - Excise Appeal No. 40053 of 2019 - FINAL ORDER NO. 40806/2019 - Dated:- 16-5-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri. G. Thangaraj, Consultant for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e part of the definition of input service as per Rule 2(l) of the CENVAT Credit Rules, 2004. 4. Before me, the Shri. G. Thangaraj, Ld. Consultant appearing for the appellant, also submitted that the adjudicating authority has nowhere disputed the eligibility of the appellant in taking the disputed credits. Rather, the disallowance is made alleging contraventions of Rules 3(1) and 4(1) of the CENVAT Credit Rules, 2004, read with Notification No. 06/2015-C.E. (N.T.) dated 01.03.2015. 5. Per contra, Shri. S. Govindarajan, Ld. AR appearing for the Revenue, supported the findings of the lower authorities. 6.1 A perusal of the Order-in-Original reveals that the adjudicating authority had denied the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the definition of input service as per Rule 2(l) ibid and on this, I do not find any discussion or finding either by the adjudicating authority or by the Commissioner (Appeals). Rule 2(l) reads as under : Rule 2(l) input service means any service, - (i) (ii) and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.1 On an overall consideration as discussed above, I am of the considered opinion that the matter requires re-adjudication, for which reason I set aside the impugned order and remand the matter to the file of the adjudicating authority to consider all such pleas of the appellant including those noted hereinabove and then pass a speaking order in accordance with law. 10.2 With regard to the interest under Section 11AA of the Central Excise Act, 1944, I note that the interest is mandated only if the person is liable to pay duty and that such interest shall be calculated from the date on which such duty becomes due up to the date of actual payment. Charging of interest is subject to Sub-Section (3) of Section 11AA ibid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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