2016 (7) TMI 363

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....hri Sanjay Jain,  A.R  for the  Respondent/Revenue ORDER This appeal is directed against the Order-in-Original No. ALW-EXCUS O-I-O - COM - 15-15 -16 dated 30.7.15/4.8.15. 2.  The issue involved in this case is regarding denial of cenvat credit to appellant on the ground that they are not eligible to avail cenvat credit on the following  services: a) Commi....

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..... The lower authority is of the view that  this credit is not eligible to be  availed by the appellant and accordingly show cause notice was issued. The adjudicating authority after following due process of  law confirmed the demand of Rs. 8,05,486/- as ineligible cenvat credit and interest thereof and also imposed penalty on the ground that appellant is not eligible to avail cenvat....

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.... cause notice as  it is beyond the jurisdiction of the Commissioner. He would also submit that  the services on which cenvat credit is denied is covered by various decisions of the Tribunal as per paper book produced by him today. a) Commission agent service - 2013 (293) ELT 385 (Tri-Del.) b) Advertising Agency service  - 2009 (242) ELT 168 (Bom) c) Courie....

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.... eligibility of the cenvat credit which has been distributed and said show cause notice need not be issued to ISD. He would submit that ISD has distributed  and the distribution is incorrect as the Rule 7(d) of the Cenvat Credit Rules, 2004. 5.  On careful consideration of both sides I find that the question of jurisdiction as raised by the ld. Consultant is non-starter as the adjudic....