2019 (2) TMI 578

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....upport Service'. During the relevant period from April, 2006 to July, 2008, they availed CENVAT Credit amounting to Rs. 23,68,433/- on the Service Tax paid on the input services namely Transport of Goods by Air. Alleging that the appellant had wrongly availed the said CENVAT Credit on invalid documents, show-cause notice was issued to them on 16.09.2011 for recovery of the said credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. Learned C.A. Shri Archit Agarwal for the appellant submits that the entire amount of CENVAT Credit of Rs. ....

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....he input invoices, credit cannot be denied. With regard to the amount of Rs. 14,58,116/- availed on the invoices issued by M/s Kingfisher Airlines Ltd., the learned C.S. has submitted that in the respective input invoices incorrectly for the word "Service Tax" it is mentioned as "pre-paid tax". It is his contention that denial of credit of the total amount of Rs. 14,58,116/- merely on this ground is unsustainable. In support of his contentions about the receipt and utilization of input service which total credit of Rs. 23,68,443/- was availed, the learned C.S. produced the C.A. certificate. He submits that since credit has been correctly availed on the input services on receipt and the same are utilized in providing taxable output services,....