2014 (8) TMI 250

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....nst the order of the Appellate Commissioner, Jaipur-II dated 29.11.2013 rejecting the appeal preferred against the primary adjudication order dated 29.09.2011, passed by the Deputy Commissioner, Central Excise, Ajmer. 3. The Primary Authority disallowed availed cenvat credit of Rs. 1,50,144/- and directed its recovery, under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944 alongwith appropriate interest on the amount of Cenvat credit under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AB of the Act and of penalty equal to the disallowed Cenvat Credit, under Rule 15(1) of Cenvat Credit Rules, 2004. 4. The appellant is a manufacturer of clinker and cement and a registrant under the provis....

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....t of its claim and to rebut the allegations in the show cause notice. The Primary Authority went on to observe that it is quite possible that dealers / retailers might have been invited for a temple function for the sake of a business association and higher official of the appellant might have interconnected with them but since a function organised 'for temple' cannot be termed as a business meeting, no credit could be availed, particularly since the event is purely religious in nature. 7. Aggrieved, the appellant preferred an appeal which stood rejected by the Appellate Commissioner. The Appellate Commissioner conceded the position that the definition of input service under the Cenvat Credit Rules, 2004 being wide, would cover advertiseme....