2019 (4) TMI 909

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....ven Hundred and Ninety Five only) on storage racks was allowed and penalty is confirmed at 50% of the irregular credit. Briefly the facts of the present case are that the appellants are engaged in providing maintenance and repair service during the period October 2010 to July 2014. The Revenue entertained a view that appellants have availed irregular credit to the extent of Rs. 7,48,805/- (Rupees Seven Lakhs Forty Eight Thousand Eight Hundred and Five only) on various input services namely signages and and on civil construction and other services. On these allegation, a show-cause notice dated 13.04.2016 was issued demanding reversal of Rs. 7,48,805/- (Rupees Seven Lakhs Forty Eight Thousand Eight Hundred and Five only) along with interest ....

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.... Jaipur - 2017 (48) S.T.R. 260 (Tri.-Del.) b. Greaves Cotton Ltd. Vs. CCE, Chennai - 2015 (37) S.T.R. 395 (Tri.-Chennai) c. Genpact India Vs. CST, Delhi - 2016 (41) S.T.R. 999 (Tri.-Del.) 3.1. With regard to cenvat credit on Civil Construction, the learned consultant submitted that the impugned order has proceeded with the provision of amended law w.e.f. April 2011 whereas it was clearly submitted that the services were received prior to April 2011 but the same was not considered on the ground that no evidence was produced to that effect. In this regard the appellant has submitted the certificate from the service provider to the effect that the services were completed before April 2011. He further submitted that the input services ....