2017 (11) TMI 827

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....the Respondent ORDER Per: S. S. Garg These two appeals have been filed by the appellant against the impugned order dated 26.12.2012 passed by the Commissioner (A), whereby the Commissioner (A) has disposed of three appeals by upholding the Order-in-Original and rejected the appeals of the appellant. 2. Assessee filed three appeals but one appeal was disposed of by the Tribunal vide its order d....

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....as noticed that he appellants have availed CENVAT Credit of service tax paid in respect of courier, housekeeping, rent and maintenance services rendered at M/s. Cargill Flavour Systems, Eco Space Campus, 3B Sarjapur Road, Bangalore during the period from 12/2009 to 08/2010, 09/2010 to 03/2011 and 04/2011 to 11/2011. It appeared that the appellants Head Office has taken centralized service tax regi....

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....r the irregularly availed credits, demanding interest and penalty. The adjudicating authority after observing the principles of natural justice in the Orders-in-Original has confirmed the demanded irregular CENVAT credit availed under Rule 14 of CCR read with Section 11A of the Act along with the interest under Section 11AA on the said amount and also imposed penalty under Rule 15(1) of the CCR. A....

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....al No.E/25707/2014. * Cargill India Pvt. Ltd. Vs. CCE: Final Order No.21073/2015 dated 1.5.2015 in Appeal No.E/2704/2012. * Sunbeam Generators Pvt. Ltd. Vs. CCE: 2016 (45) STR 424 (Tri.-Chennai) 5.1 She Further submitted that the courier service and housekeeping service are utilized in or in relation to the manufacture of final products and for this submission, she relied upon the decision re....