2016 (3) TMI 394

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....ces were issued proposing to deny the CENVAT credit benefit. By the impugned order, the Commissioner of Central Excise denied the CENVAT credit of Rs. 6,65,733.00 alongwith interest and imposed penalty of Rs. 2,000.00 and also appropriated the amount of Rs. 74,622.00 and Rs. 5.00 as paid by them. The denial of CENVAT credit is for the period from January 2007 to May 2008. 2. After hearing both the sides and on perusal of the records, I find that the Adjudicating Authority denied the CENVAT credit on input services as under:- (i) Chartered Accountant Service:- There is a denial of CENVAT credit of Rs. 2,00,838.00 and Rs. 61,200.00 out of which, the appellant have already reversed of Rs. 30,600.00. The Learned Advocate submits that t....

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....Hotal, Naghedi, the areas outside the refinery premises. The Learned Advocate relied upon the various decisions as under:-  (a) Commissioner of Central Excise vs. ITC Ltd. 2013 (32) S.T.R. 288 (AP) (b) Commissioner of Central Excise vs. Seimens Healthcare Diagnostics Ltd. 2014 (36) S.T.R. 192 (Tri-Ahm)  (c) GHCL Ltd. Vs. Commissioner of Central Excise 2009 (16) S.T.R.89 (Tri-Ahm) In the case of ITC Ltd. (supra), the Tribunal allowed input service credit on maintaining residential colony to its employees at the remote location. In the case of Seimens Healthcare Diagnostics Ltd. (supra) the Tribunal held that the input service on Rent, Security and maintenance services rendered beyond the place of manuf....

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....ating Authority denied the CENVAT credit of Rs. 36,427.00 for the services rendered at Guest House for Contractors/Engineers etc. The Learned Advocate relied upon the following decisions as under:- (a) Commissioner of Central Excise, Nagpur vs Ultratech Cement Ltd. 2010 (260) E.L.T. 369 (Bom)  (b) Commissioner of Central Excise vs. Stanzen Toyotetsu India (P) Ltd. 2011 (23) S.T.R. 444 (Kar) In the case of Commissioner of Central Excise, Nagpur vs. Ultratech Cement Ltd. (supra) the Hon'ble Bombay High Court allowed the CENVAT credit on input service of Outdoor Catering Service subject to the service tax was borne by workers would be reversed. In the present case, the Adjudicating Authority observed that the catering....