2017 (5) TMI 510

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....input services. On information received by the department, that appellant is availing irregular credit on input services, a show cause notice was issued covering the period March 2011 to December 2011 and proposing to recover the irregularly availed credit along with interest and also proposing to impose penalty. After due process of law, the original authority confirmed the demand, interest and also imposed penalty of Rs. 25,000/-. In appeal, the Commissioner (Appeals) upheld the disallowance of credit, but however reduced the penalty to Rs. 5,000/-. Hence this appeal. 3. On behalf of the appellant, the Ld. Counsel Sh. G. Natarajan explains the various services under dispute and the amount involved which is shown in the table below: ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e tune of Rs. 3,344/- prior to 01.04.2011. In regard to the services of mobile phone, he submitted that the services were availed for the purpose of mobile phones used by the employees in the course of the employment/business. That therefore, the said services are eligible for credit. 4. The Ld. AR Sh. Arun Kumar reiterated the findings in the impugned order. He submitted that the authorities below have rightly rejected the credit availed on the input service for the reason that the appellant has not established the nexus of the services with the goods manufactured by the appellant. Further, that the appellant has not produced corroborative evidence to show that charges in respect of canteen services and bus transport services have gone ....