2017 (6) TMI 52

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....h the Service Tax under various services such as online information database access, Business Auxiliary Service, Information Technology Service and is also engaged in the trading activity of journals. While earning the trading income, the appellant has also earned some commission income and hence the service tax paid on freight inward and outward and also has availed the service tax credit. Appellant has also availed service tax on catering services and clearing and forwarding services during the period of dispute from 01.10.2004 to 31.03.2009. The total amount of credit availed under the above category of services is Rs. 1,52,286/- (Rupees One Lakh Fifty Two Thousand Two Hundred and Eighty Six only). During the audit, the departmental offi....

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....ed consultant on behalf of the appellant submitted that the impugned order is not sustainable in law. He further submitted that as per Rule 14 of the Cenvat Credit Rules it is provided that when the cenvat credit has been taken or utilized wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacturer or the provider of the output service and the provisions of Section 11A and 11AB of the Central Excise Act or Section 73 and 75 of the Finance Act shall apply mutatis mutandis for effective such recoveries. He further submitted that the provisions of Section 11A or Section 73 is applicable for recovery of wrongly availed cenvat credit and as per Section 11A(2B) as well as Section 73(3) show-caus....

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.... d) Lubri Chem Industries Limited Vs. Collector of Central Excise, Mumbai 1994 (73) ELT 257 (S.C) e) Pahwa Chemicals (P) Ltd. Vs. Commissioner of Central Excise 2005 (189) ELT 257 (SC) f) Commissioner of Central Excise Vs. Raptakos Brett & Co. Ltd. 2006 (194) ELT 101 (T-Mumbai) g) Grand Ashok Vs. Commissioner of ST 2009 (15) STR 344 (T-Bangalore) h) Singh Brothers Vs. Commissioner of Customs and Central Excise 2009 (14) STR 552 (T-Delhi) i) Shervani Industrial Syndicate Vs. CCE 2009 (14) STR 486 (T-Del.) 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the material on record, I....