2018 (3) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Appellant. Rep. by Shri G. R. Singh, AR - for the Respondent. ORDER Per: S.K. Mohanty The brief facts of the case are that the appellant is a registered central excise assessee and is engaged in manufacture of Camshaft castings, Valve Tappet, Exhaust manifold, Valve guide falling under Chapter Heading no.7325.10 and 8409.00 of the first schedule to the Central Excise Tariff Act 1985....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rther, Cenvat credit amounting to Rs. 1,82,242/- availed by the appellant for painting of the factory building as well as machines was denied by the Original Authority on the ground that such service is in relation to construction of building and falls under exclusion clause of the definition of "input service" contained in Rule 2 (l) of the Cenvat Credit Rules, 2004. Besides confirmation of the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s and machineries installed therein is conforming to the definition of "input service" under the inclusive part contained therein and accordingly, service tax amount paid by the service provider is eligible to the appellant as cenvat credit. 3. On the other hand, ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. Heard both the sides and perused the c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nnot be attributed to the appellant, justifying the invocation of the provisions of Section 11 AC of the Act for imposition of equal amount of penalty. Since the said statutory provisions mandates imposition of penalty only in case of fraud, suppression, willful mis-statement, etc., with intent to evade payment of duty, which in this case is absent, I am of the considered view that imposition of p....