2016 (11) TMI 431

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e duty at the time of removal from the factory. They have availed Cenvat credit in respect of excise duty paid on inputs, capital goods and service tax paid on input services in accordance with the provisions of Cenvat Credit Rules, 2004. The period of dispute is from October 2010 to June 2011. The department issue three Show cause notices dated 10.10.2011, 12.10.2011 and 19.10.2011, proposing to deny the credit taken in respect of input services for the period December, 2010 to June, 2011 together with interest under Rule 14 and penalty under Rule 15 of CCR, 2004. After due process of law, the adjudicating authority confirmed the demands as under:  Sl. No  Appeal No.    O-in-O No  Period    Impug....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t they are not contesting the credit in respect of rent-a-cab service and outdoor catering service for the period post 01.04.2011. He mentioned that the appeal No.E/41697/2013 and E/41698/2013 are in respect of the above two services, He reiterated the grounds of appeal and mentioned the amount in dispute is Rs. 14,270/- together with interest under Rule 14 and equal penalty under Rule. 5. He further submitted that the Id. Commissioner (Appeals) failed to appreciate the fact that the appellants are engaged in the manufacture of lubricating oil additives. They are using various chemicals as raw materials. It is essential to keep the premises of the production area as well as quality control lab clean. For arriving at the optimum quality of ....