TaxTMI 
TaxTMI 
2010 (8) TMI 733
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...., JDR, for the Respondent [Order]. - M/s. Wipro Ltd. - the appellants has filed this appeal against the impugned order wherein the prayer for waiver of penalty was denied. The facts of the case are that the appellants had availed CENVAT credit in respect of GTA and legal and professional charges (paid to Chartered Engineer). These services related to the whole of the factory. 2. Brie....
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....l as exempted goods or services, then the manufacturer or provider of output services shall maintain separate accounts for receipt, consumption and inventory of input and input services meant for use in the manufacture of dutiable final products or in providing output service and the quantity of input meant for use in the manufacture of exempted goods or services and take CENVAT credit, only on th....
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....he department during the course of investigation but the adjudicating authority also imposed penalty on the appellants. Against the order-in-original the appellants filed an appeal before the Commissioner (Appeals) for waiver of penalty but the Commissioner (Appeals) confirmed the same. Aggrieved from the same the appellants are before me. 4. Today the matter was listed for final hearing. ....
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....re as under :- "4. Personal hearing in this case took place on 17-9-2008. During the course of hearing Shri Kelkar, Consultant stated that the appeal is only for penalty. Duty has already been paid." On careful examination of the record, I find that the appellant has challenged only penalty before the lower appellate authority and in the appeal memo also the appellant has not controvert....