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2017 (3) TMI 313
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....ee. Sh. Guna Ranjan, Superintendent (AR) for the Department. ORDER The above two appeals are filed against the order passed by Commissioner (Appeals). E/28473/2013 is filed by department and E/28573/2013 is filed by the assessee. The parties are hereafter referred to as assessee and department for the sake of convenience. As the appeals emanate from the same Order-in-Appeal the appeals we....
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....it availed on LPG cylinders. The department has filed E/28473/2013 aggrieved by the order allowing credit on LPG cylinders, as well as the credit allowed on input services viz; services relating to marketing, telephone services and maintenance of refrigerators which was received at the vendor's premises. 4. The Commissioner (Appeals) observed that appellant is not eligible for the cre....
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....he eligibility of credit on input services viz; marketing/sales promotion services, telephone services and maintenance services and held the issue in favor of assessee. Therefore, the appeal E/28473/2013 filed by department is dismissed. 6. The second issue is with regard to the imposition .of penalty for the credit availed on works contract services. The appellant does not contest the confirma....
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....sued during the transition period, it is clear that the appellant had no intention to evade payment of duty and cannot be saddled with penalty. 7. Against this, the Ld. AR Sh. Arun Kumar reiterated the findings in the impugned order. He submitted that the invoices with regard to the input services being dated after 01.04.2011 the Commissioner (Appeals) has rightly disallowed credit and imposed ....