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TMI Blog2021 (8) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ew the services used or utilised by the assessee for accomplishing its business purpose/activities - the disputed services in this case should merit consideration as input service for the purpose of entitling an assessee to avail the Cenvat benefit. The appellant did not submit the documentary evidences either before the original or first appellate authority to demonstrate that it is entitled to avail the Cenvat credit on some of the disputed services. In this context, the learned AR appearing for Revenue also stated that the appellant did not submit the invoices or other documents before the authorities below to show that the disputed services namely, Rent-a- Cab and Travel expenses (Foreign) were actually used for carrying out the bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant herein is engaged inter alia, in the manufacture of Colour Television Sets, Washing Machines etc., falling under Chapter heading Nos. 85.28, 84.50 and 84.15 of the Schedule to the Central Excise Tariff Act, 1985. The appellant avails Cenvat Credit of Central Excise duty paid on the inputs and service tax on the input services. During the disputed period, the factory of the appellant was audited by the department under E.A. 2000. During the course of audit, it was observed that the appellant had availed Cenvat Credit of Service Tax paid on the input services namely Rent-a-Cab, Insurance, Membership Fees, Travel Expenses (Foreign). Such Cenvat Credit was denied by the department on the ground that the disputed services are not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used or availed by it for meeting the requirement of the business. Further, the learned counsel appearing for the appellant also contended that the cost of disputed services along with the service tax element thereon were considered as business expenditure in the books of accounts maintained by the appellant. Thus, considering the facts of the case, I am of the firm view that the disputed services in this case should merit consideration as input service for the purpose of entitling an assessee to avail the Cenvat benefit. 4. However, on examination of the case records, I find that the appellant did not submit the documentary evidences either before the original or first appellate authority to demonstrate that it is entitled to avail th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h circumstances, it cannot be said that there is element of suppression in defrauding the Government revenue by the appellant. Thus, invocation of the penal provisions for imposition of penalty on the appellant, without proper corroboration of facts, will not meet the ends of justice. 6. In view of above discussions, the appeal is partly allowed and the impugned order is set aside to the extent it has upheld confirmation of demand of Cenvat credit along with interest on the services viz., Insurance, Membership fees and Travel Foreign Ticket. With regard to the other services viz., Rent-a-Cab and Travel Expenses (Foreign), the impugned order sustains and the appellant is liable to pay the adjudged Cenvat demand along with interest. Insofa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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