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TMI Blog2022 (5) TMI 711X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Range-I, Ahmednagar. The Superintendent in his order held as follows:- "ORDER i) The demand for an amount of Rs.1,46,148/-, for the period of Dec 2015 to Nov 2016, is hereby confirmed. I order the amount to be recovered from M/s. Dhoot Compack Ltd., D2 88, MIDC, Ahmednagar, under Rule 14 of CCR, 2004 read with Section 11A(1) of the Central Excise Act, 1944. ii) Interest at appropriate rate is also confirmed under Rule 14 of Cenvat Credit Rules, 2004, read with Section 11AA of the Central Excise Act, 1944 on the amount mention in Sr.No. (1) above. The same is ordered to be recovered. This order is passed without prejudice to any other action that may be taken against them under the CEA, 1944 and the Rules made there under or und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may, if sufficient cause is shown, at any stage of hearing of an appeal, grant time, from time to time, to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing : Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal." Since appellant has not turned up for hearing on all the three occasions this appeal has been taken up for hearing ex-parte. 3.2 Heard Shri N.N. Prabhudesai, Superintendent, Authorised Representative for the Revenue. 3.3 Arguing for the Revenue, learned AR submits that the amount involved in the matter being less than Rs.2 lakhs, the appeal itself should not be admitted in terms of proviso to Section 35B(1). Even o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue or is one of the points in issue, the difference in duty involved or the duty involved; or (ii) the amount of fine or penalty determined by such order, does not exceed two lakh rupees;" 4.3 On merits I find that the issue is in respect of admissibility of CENVAT Credit in respect of "Del Credere Agent Services", received by Appellants. They had appointed M/s. Supreme Packaging as "Del Credere Agent", to guarantee the solvency of their customer and ensure speedy recovery of the amounts due from them. These service are in relation to the activities which are post sale and clearance of goods and hence these cannot be treated as input services for the manufacture of goods cleared by the appellants from their factory. The issue is squ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red debt in respect of the goods delivered to the buyers. Since, the disputed service availed by the appellant was not in relation to manufacture of the final products and does not fall under the inclusive part of definition of input service, in my opinion, such service cannot be considered as input service and cenvat credit of service tax paid on such service should not be available to the appellant. In this case, SCN was issued by the department within the normal period of limitation from the audit of records by the department. Since, the irregularities in availment of cenvat credit was detected by the department upon auditing the books of accounts maintained by the appellant, initiation of present proceedings are in conformity with the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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