2016 (9) TMI 137

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.... The dispute in the present appeal is 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 &nbsp....

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....,60,838/- and disallowed an amount of Rs. 47,620/- 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 di....

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....e company on the ground that they are used in or 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 clea....