9911796707
TMI Blog2023 (9) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... n Service for the period prior to 01.04.2011 - on this count, credit of Rs. 207/- is not admissible to the appellants. Rest of the credit is, however, admissible. Photocopy Service - HELD THAT:- The credit of Rs.32,795/- is admissible; similarly, CENVAT credit of Rs.3,658/- on Repair Services is also admissible. The appellants have not disputed the denial of credit of Rs.3,70,800/- on Renting of Property Service and have reversed the same. Thus, a total of Rs.3,71,007/- is not admissible. Customs Clearance Services - Tour Travels Services - HELD THAT:- The impugned order records that the appellants have not produced invoices etc. to prove that the credit is correctly availed by them. While holding in principle that credit on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and imposition of penalty, were issued and the same were adjudicated vide Order dated 24.08.2022 wherein the Commissioner dropped the demand amounting to Rs.1,32,29,442/- and confirmed demand CENVAT credit of Rs.65,48,343/- Hence, the present appeals. 2. Shri R.C. Choudhary, learned Counsel for the appellants, submits that the learned Commissioner has denied the credit on Construction Services, Customs Clearance Services, Renting of Property Services, Installation Services; out of which the appellants do not dispute the inadmissibility of the credit availed on renting of property; they have, accordingly, reversed the credit of Rs.3,70,800/-. He submits that regarding Construction Service, the issue since stands settled in their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laws in this regard, we find that the appellants are eligible for availing credit on Commercial Industrial Construction Service for the period prior to 01.04.2011. We find that on this count, credit of Rs. 207/- is not admissible to the appellants. Rest of the credit is, however, admissible. Regarding Photocopy Service, we find that credit of Rs.32,795/- is admissible; similarly, CENVAT credit of Rs.3,658/- on Repair Services is also admissible. The appellants have not disputed the denial of credit of Rs.3,70,800/- on Renting of Property Service and have reversed the same. Thus, a total of Rs.3,71,007/- is not admissible. 6. Regarding Customs Clearance Services and Tour Travels Services, we find that the impugned order records that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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