TaxTMI 
TaxTMI 
2018 (11) TMI 896
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....i) they have wrongly availed cenvat credit of Rs. 42,580/- (Correct figure Rs. 43,075/- including cess) under capital goods account, on the goods "MH Sheet Metal Components (Rail)" which is not covered under the definition of capital goods as defined under Rule 2(a) of Cenvat Credit Rules, 2004. (ii) they irregularly availed cenvat credit of service tax amounting Ro Rs. 3,999/- and paid on vehicle insurance premium and health insurance premium and Rs. 2,66,822/- on 'construction services' related to their office at 'ATHENA' Building situated in City Central Gwalior which is excluded under excluding clause (BA) & [A(a)] from the definition of "input service" as defined under 2(1) of Cenvat Credit Rules, 2004. (iii) irregularly availed Ce....
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....t and penalty was also set aside and rest of the order of original Adjudicating Authority was confirmed. Being aggrieved of the part confirmation of the demand, the impugned appeal has been filed. 2. We have heard Ms. Rinki Arora, Ld. Counsel for the appellant and Ms. Tamanna Alam, Ld. DR for the Department. 3. It is submitted that the demand of Show Cause Notice as have been dropped by the Oder-in-Appeal since have not been challenged by the Department, the same have attained finality. With respect to the cenvat credit on the vehicle insurance and with respect to the construction services, it is submitted that the same was reversed on appellant's own that too prior the issuance of the impugned Show Cause Notice. The question of impositio....
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....repair of capital goods and the demand of cenvat credit of service tax of Rs. 78,663/- paid on Work Contract Service has already been dropped vide the Order under challenge. The Department has not preferred any Appeal qua the said dropping. We otherwise find no infirmity in the said Order. Resultantly, the dropping of both the said demands is hereby upheld. 6. The irregularly availed cenvat credit paid on the vehicle insurance premium and health insurance premium has admittedly been reversed. It is also an admission that the same was reversed by the appellant on his own that too prior the impugned Show Cause Notice. It is the case of the appellant that the same was claimed under bonafide inadvertent mistake. In the given circumstances, inv....
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....he malafide intention of causing loss to the Revenue. In absence thereof, the penalties qua the reversal of wrongly availed cenvat credit are held to have rightly been dropped. For the said reason itself, the penalty even for the short payment of Central Excise duty is hereby set aside. 8. Now, coming to the issue of short payment of Central Excise duty on the price escalation bills raised for Rs. 74,94,955/-. From the 13 escalation bills, it stands clear that there is a calculation error in arriving to the said amount and in fact out of said bills, the amount of Central Excise duty of price escalation bill is Rs. 62,20,925/-. Since the duty is payable on price escalation and the appellant could not have produced any document proving that ....