2019 (1) TMI 1660

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng and Forwarding, Goods Transport Agency and Cargo Handling Services, defined under the Finance Act, 1994. The appellant avails CENVAT Credit of Central Excise duty paid on inputs and capital goods and also service tax on the input services. Taking of Cenvat credit during the disputed period was objected to by the department on the ground that the requirement of the statute has not been complied with by the appellant. Accordingly, show cause proceedings were initiated against the appellant, seeking for denial of CENVAT Credit. The matter was adjudicated vide order dated 18.04.2017, wherein the CENVAT Credit amounting to Rs. 4,83,737/- was disallowed and the appellant was directed to pay the interest amount.Besides, the said order also impo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....conveyance of officers for business purpose/sales promotion expenses Not eligible for CENVAT credit 5 Abhay Tembhurne 8,355 Survey of warehouse premises for planning and execution for effective movement of vehicles with consignment of steel products Not used for provision of output services 6 National Productivity 7,416 Study of manpower required for vacating the rail rakes Not used for provision of output services 7 Others 10,486 Club & Membership Service; Legal Service; Vastu Consultancy Services etc Not used for provision of output services   Total 359,034     Category: Capital Goods Sr. No Party Name Amount Appellant Comments Departments Alle....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed that the lower authorities have not considered the issue in correct perspective and accordingly, contended that the matter should be remanded to the original authority for proper appreciation and passing of reasoned and speaking order on the issue. 4. On the other hand, learned D.R. appearing for Revenue reiterates the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. On perusal of the extracted chart, I find that the appellant has given justification for availment of CENVAT Credit on inputs, input services and the capital goods. However, on perusal of findings recorded in the impugned order, I find that the learned Commissioner (Appeals) has upheld the adjudication order solely on the grou....