2017 (12) TMI 1314

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..... Poddar DR for the respondent ORDER Per S.K. Mohanty 1. Brief facts of the case are that the appellant operates a depot in Jaipur to deal with the products manufactured in Chakan, Pune (a fan unit) and Ranjangaon, Pune (for poles and accessories thereof). Futher, the appellant company has also an Engineering and Project Division at Mumbai, which provides various taxable services. The dep....

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....med along with interest and equal amount of penalty was imposed on the appellant. Further, the said order also imposed penalty under Section 76 of the Finance Act, 1994. On appeal, the Ld. Commissioner (Appeals) vide the impugned order dated 14/06/2016 has denied the credit on clearing forwarding agents service. 2. The Ld. Consultant appearing for the appellant submits that the sole allegation ....

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....s no requirement of proceeding further to hold that credit is not available on C & F Agents Service. 3. On the other hand, Ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and examined the case records. 5. I find that the show cause notice has alleged that the depot of the appellant should not be considered as the place of remova....