2015 (11) TMI 350

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....A unnamed policy for Farmers, Construction of Grain godown and subscription of membership for Federation of Co-op Sugar Factories etc., which do not fall under the definition of input service under the provisions of Rule 2(1) of CENVAT Credit Rules, 2004, as it is not used in or in relation to manufacture of final product. The details of the same are as under : Sl No Document No Name of Vendor Amount of ST Credit Edu Cess S&H Cess Total Credit of ST DT Credit Entry date Description 1 2414/2008 Oriental Insurance 22469     22469 1.4.08 GPA unnaimed policy for Farmers 2 2413/2008 do 22469     22469 3 2412/2008 do 22473   ....

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....j Vibhag Sahakari Khand Undying Mandli Ltd vide order No A/10914/2015 dtd 24.6.2015. The service tax amount involved in Member-ship Fees is Rs. 2,43,178/-. In respect of remaining amount, he fairly states that he is not contesting on the issue on merits, but on limitation. He also submits that the cenvat credit taken was not utilised and on being pointed by the audit party they have reversed the said credit availed, and therefore interest and penalty should be waived, in view of the decision of the Hon'ble High Court of Madras and Hon'ble High Court of Karnataka in the matter of CCE, Madurai vs Strategic Engg Pvt Ltd [2014 (310) ELT.509(Mad.)] and CCE & ST LTU, Bangalore vs Bill Forge Pvt Ltd [2012 (279) ELT.209 (Kar.)] respectively....