2017 (5) TMI 500

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....le and exempted paper. They were issued three show cause notices dt. 06.09.2005, 03.03.2006 & 07.04.2006. In show cause notice dt. 06.09.2005, the appellants were taking credit of Service Tax paid on the following Input Services:- (i) Consultancy Services. (ii) Telephone Services & Mobile Telephone Service. (iii) Insurance Services (iv) Bank Services. (v) Storage and Warehousing Services. (vi) Chartered Accountants Services. (vii) Architect Services. (viii) Cargo Handling Services for import of goods. (ix) Customs Clearance Services. (x) Courier Services. (xi) Air Cargo Services. (xii) Annual License Fee of B.I.S. (xiii) Sample Testing Service. (xiv) Inspection Service.       In the show cause notice ....

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....in response to show cause notice dt. 06.09.2005. However, on scrutiny of the records of the noticee, it came to notice that, during the month of March 2005, the Noticee have taken Cenvat credit to the tune of Rs. 9,15,794/- (Service Tax Rs. 8,97,831/-+ Rs. 17,963/- Education Cess) vide Entry No. 2814 dt. 30.03.2005 of their Register RG 23A Part II maintained for taking Cenvat Credit on Inputs and service tax. It has been remarked against the said entry that "Being re-credit taken of ST for which we are entitled".     The show cause notice was issued to recover the suo moto re-credit amount of Rs. 9,15,794/- along with interest and proposed penalty under Section 11AC. 5.   The Ld. A.R. submits that the appellants w....

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....pect of these services is allowable. (iii)   In respect of other services which do not fall in the category of (i) and (ii) above, the appellants have reversed Cenvat Credit of Rs. 22,744/-. (iv)    In appeal No. E/1229/2008, the ld. Commissioner (Appeals) has dropped the demand of Rs. 1,72,565/-+ 34,155/- (Education Cess) for those services in respect of which maintenance of separate records was not a statutory requirement at that time. (v)   Demand of 14,22,348/- + Rs. 28,662/- (Education Cess) has been dropped as the appellant had produced the details of the invoices/bills used for availing Cenvat Credit on input services used exclusively for dutiable goods. (vi)   Service Tax of Rs. 1,89,....