2014 (3) TMI 515

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....his application filed by the appellant 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 manufactu....

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.... the authorities, having dropped penalty 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) su....

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....he effect that the original authoritys finding 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 t....