TaxTMI 
TaxTMI 
2018 (3) TMI 172
X X X X Extracts X X X X
X X X X Extracts X X X X
....Respondent. ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 10.04.2017 passed by the Commissioner (Appeals), Customs, Central Excise and Service Tax, Bhopal. 2. The brief facts of the case are that the appellant is engaged in the manufacture of motor vehicle for transport of goods and body for motor vehicle falling under Chapter Heading 8704 and 8707 of the C....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is not permitted to take Cenvat credit. The matter was adjudicated against the appellant by order dated 12.06.2015, wherein Cenvat credit taken by the appellant amounting to Rs. 11,06,092/- was disallowed and the penalty of Rs. 5,53,046/- was imposed on the appellant. On appeal, the ld. Commissioner (Appeals) vide the impugned order has upheld the adjudged demand confirmed on the appellant. 3. L....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tained in paragraph-6 in the impugned order, which is extracted herein below:- "6. I find that appellant had taken credit of the service tax paid by M/s.New Pithampur Road Lines, Pithampur who had provided Man Power Recruitment and Supply services to the appellant during April, 2008 to July,2013. The said service tax amount of Rs. 11,06,092/-was paid by service provider in the month of September,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....upply of man power cannot be established therefore the appellant is not covered under the "Man Power Recruitment and Supply Service". The services of the appellant are not that of Man Power Supply and present demand is not sustainable and liable to be dropped. In the absence of demand, penalty is not imposable." 7. On perusal of the above observations of the ld. Commissioner (Appeals), it transp....