2018 (11) TMI 1200

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....he Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER Brief facts of the case are that the appellant holds Central Excise Registration and are engaged in the manufacture of Motor Vehicle parts and avail CENVAT Credit on inputs, capital goods and input services. It was the case of the Revenue that on verification of records, they found that the appellant had taken input serv....

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....al penalty under Rule 15(1) of the CCR read with Section 11AC of the Act. The appellant thereafter preferred an appeal before the Commissioner of G.S.T. & Central Excise (Appeals-II), Chennai, who vide the impugned Order dated 29.12.2017, upheld the demand along with interest but set aside the penalty. Being aggrieved by the confirmation of demand and interest, the appellant is in appeal before th....

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....ay Television Ltd. Vs. C.S.T. - 2018 (7) T.M.I. 1010-CESTAT Chennai • Optimus Global Service Ltd. Vs. C.S.T. - 2018 (8) T.M.I. 703- CESTAT Chennai 4. Per contra, Ld. DR Shri. R. Subramaniyan supported the findings of the lower authorities. 5. I have heard both sides, perused the documents placed on record and have also gone through the various decisions relied on by the Ld. Advo....

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....d into the law with effect from 01.04.2011. That is only in respect of the insurance coverage given to employees during journey availing leave travel concession. But that had not taken away welfare of workers under the Factories Act, from its fold if insurance service is availed to overcome difficulties under Workmen Compensation Act, in case of hazard. Accordingly, appellant's claim of CENVAT cre....