2019 (1) TMI 1303

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....tant Commissioner (AR) for respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 30.11.2017 passed by the Commissioner of Central Excise (Appeal-I), Pune. 2. Brief facts of the case are that the appellant is engaged in providing various taxable services, defined under the Finance Act, 1994. For providing the taxable services, the appellant got itse....

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....was directed to pay interest on such disallowance amount of Cenvat Credit. Besides, the adjudication order also imposed penalty under the provisions of Rule 15 (3) of the Cenvat Credit Rules, 2004 read with sub-Section (1) of Section 78 of the Finance Act, 1994. On appeal, the Learned Commissioner (Appeals) vide the impugned order dated 30.11.2017 has upheld the adjudged demand confirmed on the ap....

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....service tax paid on the security service should not be considered as input service for the purpose of availment of Cenvat benefit. Therefore the impugned order, to the extent it denied the Cenvat benefit on insurance service and security service sustains. 5. I find that the irregularly availed Cenvat Credit had not been used/utilized by the appellant for payment of service tax on the output ser....