TaxTMI 
TaxTMI 
2019 (3) TMI 819
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....rty Services' and 'Mandap Keeper Services' and are availing CENVAT credit facility under CCR, 2004. During the course of the Audit, it was noticed that they have availed CENVAT credit of Rs. 30,34,650/- on 'Rent a Cab' and Rs. 74,681/- on 'Insurance of Vehicles' which are not eligible. Further, they have availed CENVAT credit on certain services which were used/consumed in their facilities outside the registered premises such as NMPT colony, school etc. Therefore, a SCN dated 25.05.2017 issued to the appellant demanding for CENVAT credit of Rs. 57,95,788/- along with interest and imposition of penalty. The Additional Commissioner, Central Excise & Service Tax, Mangaluru vide his Order-in-Original dated 22.12.2017 confirmed the demand of tot....
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....in respect of which there is no finding. The amount voluntarily paid along with interest was appropriated. He further submitted that the Commissioner (A) in the impugned order has merely reiterated the findings of the Additional Commissioner without examining the legal position. The Learned Counsel in their written submission has given the details of the CENVAT credit demanded in the SCN, amount of CENVAT and interest paid before the issue of SCN dated 25.05.2017 and appropriated and the disputed input services in a tabular form which is reproduced herein below. Nature of Service Confirmed Demand Amount Paid Challan No. 18987 dated 02.04.2015 Amount Paid Challan No. 01883 dated 28.11.2016 Balance Rent-a-cab Service 30,34,610 30,16,7....
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....Adecco Flexione Workforce Solutions Ltd, 2012 (26) STR 3 (Kar.). * CST, Bangalore v. Master Kleen, 2012 (25) STR 439 (Kar.). * CCE, Nagpur v. Galaxy Construction Pvt Ltd, 2017 (48) STR 37 (Bom.). * CCE & ST, Pune-III v. Venkateshwara Hatcheries Pvt Ltd, 2016 (42) STR 565 (T) * Bhoruka Aluminium Ltd v. CCE & ST, 2017 (51) STR 418 (T-Bang). 4.2. He further submitted that with regard to other services for which the CENVAT credit has been denied fall in the definition of 'input service' but the Additional Commissioner in the Order-in-Original has considered only three services viz. Works Contract, Electrical Works and Hiring of Tugs and there is no discussion or decision in respect of the other services. Learned Counsel also submitted ....
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....he adjudicating authority has only considered three service viz. Works Contract, Electrical Works and Hiring of Tugs for decision on their eligibility for CENVAT credit. Further, I find that the original authority have not considered the material furnished by the appellant to prove that the said services fall in the definition of 'input service'. Further, I find that with regard to the Pest Control service, Advertising service and Event Management service, Electrical Works, Erection, Commissioning and Installation of DG Set service, there is no finding by both the authorities. The Commissioner (A) has merely confirmed the Order-in-Original without considering the submissions of the appellant and the various case laws relied upon by the appe....