9911796707
TMI Blog2019 (10) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... of accounts of the appellant were audited by the Department who vide Audit Report FAR No. 196/CEX/ 2010-2011 and FAR No. 324/CEX/2010-2011 observed that the appellant have availed ineligible Credit amounting to Rs. 27,42,661/- for the period April 2009 to March 2011. 3. The appellant vide letter dated 26.11.2010 and 15.03.2012, responded to the objections raised in the audit report, to establish that they have availed credit correctly and, in the appellant's, own case, these services were held to be eligible and no objection was thereafter raised. The appellant informed the Department that the services of Tour and Travel by Chartered plane for Mrs. Salu Jindal, who was a whole-time Director, was availed for her to undertake and promote the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the smooth business functioning of the appellant. 8. The SCN was adjudicated upon vide Order-in-Original no. 57/ADC/RGH/2015 dated 22.07.2015, wherein the demands proposed in the SCN were confirmed along with interest and imposition of equal penalty. 9. Aggrieved by O-I-O dated 22.07.2015, the appellant filed an appeal before the Commissioner (Appeals), Central Excise, Raipur who vide Order-in-Appeal No. BHO-EXCUS-002-APP-114-16-17 dated 06.09.2016, remanded the matter for de novo adjudication on the grounds of non-submission of documents, as well as documentary evidence to prove that the purpose is integrally connected with the business of manufacture of the appellant, and did not adjudicate upon the merits of the case. 10. As the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suppression on behalf of the Appellant, extended period has been correctly invoked. 12. Aggrieved by the aforesaid order, the appellant have filed the present appeal before the Hon'ble Tribunal. 13. Learned Counsel appearing for the appellant urges that the learned Commissioner have erred in disallowing the cenvat credit for tax paid on "transport of passenger by air service" under tour and travel expenses which was utilised for hiring of aircraft on charter basis, plus travel agent services for booking air tickets and services availed for rent-a-cab. Under Rule 2(l) of Cenvat Credit Rules, credit is available for such services, the benefit of which may be either directly available or indirectly available for manufacture and clearance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of which may be received directly or indirectly. 16. It is further urged that disallowance of travel agents service for booking of air tickets, for an amount of Rs. 13,710/- is bad and erroneous. There is no case made out by Revenue that such travel was for personal use or for non business use. Accordingly, the denial is bad and fit to be allowed. 17. So far disallowance of Rs. 2,911/- under the head "rent-a-cab' is concerned, such service was used for travel/ conveyance of employees of the company for travel between one unit and the other unit, for business purposes. Thus, such service has been used directly/ indirectly for manufacture of dutiable output and thus allowable. 18. Learned Counsel further urges that the extended period o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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