2014 (11) TMI 627

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....AT credit taken during the period 2006-07 to 2009-10 along with interest and penalty under Section 78 of Finance Act 1994 read with Rule 15(3) of CENVAT Credit Rules 2004. There is also a demand for service tax of Rs. 5,21,734/- being the CENVAT credit on the amounts which were written off because the service receivers did not pay the amount. In addition to the above, an amount of Rs. 19,07,351/- has been demanded on the ground that the same had not been paid by the appellant in one of the months. The learned Chartered Accountant on behalf of the appellants submitted that the appellant is engaged in providing BPO service which requires 24/7 operation and therefore it is essential that staff should be provided transportation facility to faci....

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....nbsp;     3) CCE & ST, LTU Bangalore Vs Micro Labs Ltd [2012(26) STR 383(Kar).          4) Millipore India Ltd. Vs CCE Bangalore-II [2009(13)STR 616(Tri-Bang)]         5) Delphi Automotive Systems Pvt Ltd. Vs CCE Noida [2013(30)STR 311 (Tri-Del)] Even though only stay petition has been listed, we find that there is nothing else left to be considered in this case and therefore, we propose to consider and decide the appeal itself. As already mentioned, in respect of the above three services, the benefit of CENVAT credit is clearly admissible. As regards the amount of Rs. 5,21,734/-, we do not find any merit in the demand for CENVAT credi....