2013 (7) TMI 628

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.... This appeal is filed by M/s Treat convenience Foods, Kanpur against the Order in Original No. 235-ST/APPL/KNP/2012 dated 08.08.2012. 2. Brief facts of the case are that during the course of audit of the appellants it was noticed that appellants have received amount of Rs. 10,73,088/- during the period April 2009 to March 2010 on account of renting out of immovable property to M/s Domino's Pizz....

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....2/- only. The balance amount of Cenvat Credit was disallowed by Deputy Commissioner who also imposed the penalty under Section 76 and 78 of Finance Act. The appellant filed the appeal before the Commissioner (Appeal), who upheld the Order in Original and rejected their appeal. The appellant challenged the impugned order in the present appeal. 3. Heard both sides. 4. I find that from the Show....

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....rty service and maintenance and repair service in respect of area other than 998 Sq. ft. will not be covered under definition of inputs service as that has not been used in providing the output services. Therefore the appellant are eligible for the Cenvat Credit in respect of service tax paid on Maintenance service in respect of 998 Sq. ft. of the total area. I find this was the proposal in the or....