2018 (3) TMI 1432

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....ndent. ORDER Per: B. Ravichandran The appeal is against order dated 29.08.2017 of Commissioner (Appeals), Jaipur. The appellant is an Authorised dealer of Maruti vehicles. They are engaged in maintenance of such vehicles and sale of spare parts, etc They were availing cenvat credit on various inputs, input services during the material time of October, 2008 to September, 2011. As they have....

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....all. 3. When the matter was pointed out by the Revenue regarding non-maintenace of separate accounts, as trading activities will not be eligible for cenvat credit the appellant immediately reversed the credits of all the common input services along with applicable interest of Rs. 3.86 lakhs before even issue of show cuase notice. However, the Department proceeded to issue notice to appropriate ....

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....sue of show cause notice. As such, the matter could have been closed in terms of Section 73(3) of the Finance Act, 1994. It would appear that only because the credit period was spread over beyond the normal limitation, the Revenue took action of imposing penalty. 7. In view of the facts as narrated above, I find that there is a strong case for the appellant to have a reasonable cause of non-rev....