2016 (6) TMI 77

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....ndent : Ms. Kanu Verma, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- These 4 appeals are against the common order dated 06/12/2010 passed by Commissioner (Appeals), Jaipur. The appellants are engaged in manufacture of cylinders for gas. They were also engaged in the repair and reconditioning of used cylinders for the oil companies. Proceedings were initiated against them t....

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....ble service as held above. The Commissioner (Appeals) denied the benefit of Cenvat credit on inputs on the goods used in rendering the said service stating that the appellants were making a fresh plea only before him. He also upheld the penalties in respect of confirmed show cause notices. Aggrieved by this, the present appeals were filed by the appellant. 2. The learned Counsel for the appella....

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....hority and, as such, no finding can be given on their eligibility. Regarding penalty she submitted that Section 76 penalty is automatic on delayed payment of service tax and there is no reason to dispense with the same. 4. Heard both the sides. The three issues now pleaded can be taken up for decision one by one. On the first issue, it is an admitted fact that the appellants service tax liabil....

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....he service tax on the taxable service, all the demands being within normal period, the eligibility of appellant for input credit subject to verification by the Original Authority is to be upheld. The Jurisdictional Assistant Commissioner/the Original Authority is directed to examine the documentary evidences that may be submitted by the appellant in support of their claim for Cenvat credit on inpu....