9911796707
TMI Blog2024 (10) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 2 (k) of the CENVAT Credit Rules, 2004. The fact that service provider has paid service tax on the service provided by him consuming these inputs is not in dispute. We do not find any merits in the findings recorded by the adjudicating authority in respect of this demand and set aside the same.' The facts of the present case are squarely covered by the aforesaid decision of the Tribunal and the same is followed - the impugned order is set aside and the appeal filed by the Appellant is allowed. - HON BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL) AND HON BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Shri Atul Gupta, Advocate for the Appellant Shri Manish Raj, Authorised Representative for the Respondent P.K. CHOUDHARY: The present appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 alongwith the supplementary agreements was entered with ITL for provision of infrastructure support service. An audit of the financial records of the Appellant was conducted by the officers of Internal audit of the Commissionerate, Meerut-I for the period from April 2011 to March 2012 and certain discrepancies were noted and communicated vide Draft Audit Report No.02/2013-14 dated 04.07.2013 wherein inter alia it was stated that Appellant had availed Cenvat credit of service tax paid on input/input services amounting to Rs.13,35,76,678/- on the strength of invoices issued by ITL. As per the said invoices, ITL had paid service tax on diesel charges and electricity charges of which cenvat credit had been availed by the Appellant. The Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2004 read with Section 78(1) of the Finance Act, 1994. B. IN RESPECT OF SHOW CAUSE NOTICE C. NO. V (15) Off/Adj/S.Tax/ MRT/45/2016 dated 22.3.2016 (i) I disallow and confirm the demand of CENVAT credit of Rs.23,53,12,236/- ( Rupees Twenty Three Crores Fifty Three Lac Twelve Thousand and Two Hundred Thirty Six only) and order recovery of the above said demand amount from the party i.e. M/s Vodafone Essar South Limited, 135/1 137/1, Mangal Pandey Nagar, Opposite CCS University, Meerut under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 73(1) of the Finance Act, 1994. (ii) I order recovery of interest on the above said amount of demand from the party under Rule 14 of CENVAT Credit Rules, 2004 real with Section 75 of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the claim of the appellant that the CENVAT Credit should be allowed to them on the diesel/ electricity by treating them as input under Rule 2 (k) of the CENVAT Credit Rules, 2004. The fact that service provider has paid service tax on the service provided by him consuming these inputs is not in dispute. We do not find any merits in the findings recorded by the adjudicating authority in respect of this demand and set aside the same. As this demand is set aside the interest and penalty imposed in respect of this demand is also set aside. 10. We find that the facts of the present case are squarely covered by the aforesaid decision of the Tribunal and we follow the same. 11. In view of the above discussion, the impugned order is set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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