2011 (1) TMI 590

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....t. Ms. S. Thenmozhi for the Respondent. ORDER 1. This appeal is filed by the Revenue against the Order-in-Appeal No. 24/2009(V-II) ST, dated 31-7-2009. 2. The relevant facts that arise for consideration are that the respondent herein are manufactures of paper and paper board and are discharging appropriate duty on the same. The respondents are also availing the benefit of Cenvat Credit....

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....posed penalties. Aggrieved by such an order, the respondents preferred an appeal before the Commissioner(Appeals) who vide impugned order set aside the Order-in-Original on merits as well as on time bar. Hence the Revenue is in appeal. 3. Ld. JDR would submit that the credit availed by the respondents on the service tax paid on the mobile services is incorrect as the said mobiles were registere....

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.... paid by the employees were reimbursed by the company. She would also rely upon the judgment of the Hon'ble High Court of Bombay in the case of CCE v. Ultratech Cement [2010] 29 STT 281 on an identical issue. 5. I have considered the submissions made by both sides and perused the records. 6. The issue involved in this case is regarding the eligibility of the respondent to avail Cenvat Credit....

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....put service credit in their monthly returns submitted to the department and thereby had suppressed that facts. From the case records, it is observed that no evidence was available on record to substantiate the above claims of the department. Further the appellants are not required under law to furnish the details of cell/mobile phones on which they had availed the input service credit as alleged b....