2014 (3) TMI 515

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.... seeks waiver and stay in respect of the adjudged dues which include an amount of Rs.4,03,705/- demanded towards service tax and education cesses for the period from May 2006 to March 2008. On a perusal of the records, I find that CENVAT credit to the aforesaid extent taken on numerous input services claimed to have been used in or in relation to the manufacture of excisable products in the appell....

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....ty under Rule 15(2) of the CENVAT Credit Rules, 2004, should not have invoked Rule 14 read with the proviso to Section 11A(1) of the Central Excise Act inasmuch as the ground for the said penalty as laid down under Rule 15(2) was identical to the ground for invoking the larger period of limitation under the said proviso. 2. The learned Superintendent(AR) submits that the assessee had, all along, ....

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....nding recorded in respect of input services was beyond the scope of the show-cause notice. The learned counsel further submits that a few of the input services, by the very nature thereof, could be related equally to the factory and the Head Office, viz. security service, telephone service etc. Further in answer to a query from the Bench, he submits that the CENVAT credit taken on such services mi....