2016 (9) TMI 137

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....in regard to disallowance of input service tax credit amounting to Rs. 47,620/- taken on telephone charges (landline and mobile etc.,) which were given to staff, imposition of mandatory penalty under Rule 15 (2) of CENVAT Credit rules read with Section 11AC of Central Excise Act, 1944 and interest under Section 11AA of Central Excise Act, 1944. 1.1  A show cause notice dated 07-11-12 was iss....

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....620/- and imposed equal amount of penalty u/R 15(2) read with Section 11AC vide OIA dated 04-12-2014. 1.3  Hence this appeal. 2.  Sh. P.V.P. Chari, learned advocate appearing on behalf of the appellant submitted that out of the total demand of Rs. 19,60,838/ proposed in the Show Cause Notice on appeal to Commissioner (Appeals) all the disputed demands have dropped except Rs. 47,620/- r....

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....relation to manufacture of final products. He further submitted that they were regularly filing returns and as such demand is also barred limitation. In this regard, he placed reliance on the ratio of judgment in CCE, Kolkata VI Vs ITC Ltd. [2013 (291) E.L.T. 377 (Tri-Kol)]. 3. Sh. Nagraj Naik, learned AR for department argued that it is not clear whether the amount of Rs. 47,620/- relate only to....