2016 (7) TMI 363

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....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) Commissioner Agent service b) Advertising Agency serv....

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....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 credit on the services; the ISD has distributed  services which are not in accordance with Rule 7 of the Cenvat....

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....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) Courier Agency service -2015 (317) ELT  586 (Tri-Del.) d) Information Technology Service - 2015 (38) ELT STR 35 (Tri-Mum)   e) Busin....

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....rect 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 adjudicating authority  has recorded that  they are  disputing only  the eligibility of cenvat credit  at the factory level in respect of services. There is no dispute  a....