2014 (5) TMI 716

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....ellants are in appeal against the impugned order wherein the penalty imposed under Section 11AC of the Central Excise Act, 1944, read with Rule 15(2) of the Cenvat Credit Rules, 2004, have been confirmed. 2. Brief facts of the case are that the appellants are manufacturer of perfumes and Calcutta Meetha Pan and are having a factory at Pune. They availed input service credit on certain services na....

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....h the lower authorities confirmed the penalty against the appellant. Aggrieved by the said order, the appellant is before me. 3. Heard both sides. 4. Shri Mayur Shroff, learned Advocate appearing for the appellant submits that although they are having a good case on merit but they are contesting only on the imposition of penalty. The contention of the appellant is that the above services were av....