2019 (3) TMI 1094

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....s. 1,71,661/- along with interest but reduced the penalty to Rs. 18,000/- from Rs. 1,71,661/-. Since the issue involved in both the appeals is identical therefore both the appeals are being disposed of by this common order. 2. Briefly the facts of the present case are that the appellants are involved in the manufacture of corrugated boxes and plates classified under Chapter sub-heading 48191010 of CETA, 1985 and are availing CENVAT credit on inputs and input services. The appellant have registered dealer premises located at SE-16B, Apparel Park, KIADB Industrial Area, Doddaballapur and also unregistered godown located at Plot No.11C, 2nd Cross, KIADB Industrial Area, Bashettahalli Kasaba Hobli, Doddaballapur. During the course of Audit o....

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.... intent to evade duty. Further, for the period from 06/2015 to 12/2015, another statement of Demand No.01/2016 dated 05.07.2016 was issued by the Assistant Commissioner of Central Excise demanding irregularly availed credit of Rs. 1,71,661/- along with interest and penalty under Rule 15(1) of CCR, 2004. After following the due process, the original authority vide Order-in-Original No.55 & 56/2016 dated 06.03.2017 confirmed the demand of Rs. 6,39,709/- and appropriated an amount of Rs. 5,02,474/- along with interest and equal penalty under Rule 15(2) of the CCR and also confirmed demand of Rs. 1,71,661/- for the second SCN along with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Commissioner who rej....

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....ns late and also paid interest for late filing. 5. On the other hand, the Learned AR defended the impugned order and submitted that the appellants have wrongly availed CENVAT credit on input services relating to rent, labour and security for the registered dealer premises and unregistered premises and the same does not fall in the definition of 'input services'. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellants is having a manufacturing facility and head-office at SW-20, Apparel Park, KIADB Industrial Area and also having a registered dealer premises and an unregistered godown in the said industrial area. The head-office which is situated in the manufacturing fac....