2019 (3) TMI 672

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....pondent ORDER Per Anil Choudhary: 1. Heard the parties. The issue in this appeal is whether the show cause notice dated 31st March, 2017 objecting to utilization of cenvat credit on various input services for payment of output service tax liability for BAS, whether the same is maintainable. 2. The brief facts are that appellant Vectus Industry Ltd is a manufacturer of plastic storage t....

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.... cab service, manpower service, legal service, rent of immovable property etc. The appellant have taken cenvat credit of all these services at their centralised registration office at Gwalior and have also discharged the service tax for the output service of BAS rendered by the head office, amounting to Rs. 5,08,846/- relating to the period June, 2013 to September, 2014. 3. In the course of aud....

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....branches/ factories/ depot located at different places. Accordingly, the show cause notice proposed to demand the Service Tax utilized for payment for output tax of BAS of Rs. 5,08,846/- along with interest and penalty. 4. The said show cause notice was adjudicated on contest and the proposed demand confirmed along with equal amount of penalty. Being aggrieved the appellant have preferred appea....