2010 (9) TMI 468

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....or the Appellant.. Shri Rajendra, for the Respondent. [Order] . - Both the appeals are being disposed off by a common order as they arise out of same impugned order passed by Commissioner (Appeals) and involving same issue. 2. The appellants have made a prayer to decide the appeal on merit. I have, accordingly, heard Shri Rajendra Nagar, learned SDR. 3. Brief facts of the ....

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....e maintenance service are input services and he was entitled to avail the credit of the service tax paid by the service providers. The appellant had availed credit of such service tax amounting to Rs. 2,40,000/- vide service tax credit register Entry No. 27, dt. 1-6-06 and Rs. 59,328/- vide service tax credit register entries Nos. 37 & 38, dt. 30-6-07. The Central Excise officers had, during the c....

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....eal against above order, the Commissioner (Appeals) upheld the impugned order as regards confirmation of demand of duty by rejecting the plea on merit as also on limitation. However, he set aside the penalty by observing that the issue was bona fide issue of interpretation and by relying upon the Tribunal's judgment in the case of M/s. Rajhans Metals Pvt. Ltd. The said order of the Commissioner (A....

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....n 1-6-06 was issued on 11-9-07 i.e. after normal period of limitation of one year. While dealing with the appellant's above plea of demand being barred by limitation, the Commissioner (Appeals) has observed that though the appellants had regularly submitted the monthly returns, he has not clearly disclosed that he had availed credit of service tax paid on the textile (sic) services rendered for th....