2018 (1) TMI 117

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....he present case are that the appellants had availed the CENVAT credit of the duty paid on various invoices which cannot be said to fit in the definition under Rule 2 of the CENVAT Credit Rules, 2004. They had availed credit on the basis of the invoices pertaining to motor vehicles as capital goods, credit of service tax on penal rent to M/s. NMPT, credit of motor vehicle cess, credit on irregular documents, credit of service tax which were not availed at their unit in Mangalore, credit of service tax on godown rent used for storing the goods. They had also not discharged the service tax liability on supply of tangible goods service. The total amount of credit so availed irregularly was Rs. 2552399/- which was sought to be denied in the Noti....

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....g I CC on alleged trading activity Rs.12,360/- -     Total     Rs.10,37,326/- J Service tax on supply of tangible goods   Rs.4,120/- Not contesting   Total Rs.14,29,605/- Rs.10,41,446/- Rs.24,71,051/-   Penalty     Rs.10,000/-   3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the definition of input service in the proper perspective. Further, the impugned order is contrary to the binding judicial precedent. He further submitted that all these services on which CEN....

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.... prove that they are entitled to the CENVAT credit. Learned counsel also produced the certificate of Chartered Accountant dated 25.1.2017 and also the letter dated 30.1.2017 issued by NMPT confirming the payment of rent and the service tax paid to the Government. He has also produced the letter dated 6.2.2017 issued by Karnataka State Cooperative Marketing Federation Ltd. giving details of service tax received from the appellant towards the godown rent. But all these documents were not produced before the authorities below. The learned counsel prayed that if the present case is remanded back to the original authority, he will produce all the documents to justify the availment of CENVAT credit. 5. On the other hand, the learned AR does no....