2018 (10) TMI 705

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.... 12 show-cause notices were issued on various dates with proposals to recover ineligible Cenvat credit totaling to Rs. 55,86,302/- on the grounds that input services pertaining to such credits were not used for providing output services and that such services do not fall within the meaning of "input services" as defined in Rule 2 (l) of the Cenvat Credit Rules, 2004. 1.2 After due process of law, the original authorities dropped proceedings in respect of Rs. 53.09,310/- holding that the credit is eligible and disallowed Rs. 2,76,992/- as ineligible and confirmed demand to that extent. Details are given below:- (Amount: in Rs.) Sl.No. Amt. of duty proposed in SCNs Order-in-Original No., date Amount dropped Amount confirmed ....

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....roduce the original invoices when the original documents have been produced before the department along with the refund claim. He relied upon the decision in the case of M/s. Pepsico India Holding P. Ltd., Vs Commissioner of Central Excise, Mumbai- II reported in 2017 (349) E.L.T.665 (Tri.-Mum.) to argue that credit ought to be allowed on xerox copies when there is no dispute with regard to payment of service tax. 2.2 With regard to Rs. 36,296/-, learned consultant submitted that the credit has been disallowed stating that the appellants have availed credit on downloaded copies of invoices were not signed by overseas job worker. He submitted that these amounts pertain to charges paid for import of services and the appellants have paid se....