TaxTMI 
TaxTMI 
2020 (2) TMI 228
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....h, Asst. Commissioner (AR) For the Respondent ORDER PER : S.S GARG The present appeal is directed against the impugned order dated 23.05.2019 passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the OIO. 2. Briefly the facts of the present case are that the assessee is manufacturer of tungsten and molybdenum wire and during the a....
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....redit of Service Tax to the extent of Rs. 2,42,927/- was allowed and the credit of Rs. 6,883/- was denied with interest under Rule 14 and has imposed penalty under Rule 15(2) of CCR, 2004. Aggrieved by the OIO, the appellant filed appeal before the Commissioner (A) who rejected the same. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned Counsel for the appe....
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....rvices used for maintenance of vehicles is eligible for credit because the vehicles are capitalized and are in the company's name and used for an activity indirectly in relation to production. He also submitted that the Commissioner (A) in the impugned order has rejected the CENVAT credit on Outdoor Catering Services, Health Insurance Services and Health Insurance Charges which was originally allo....
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....icient balance during the relevant period and has not utilized the same. Therefore, in view of the decision of the Hon'ble Karnataka High Court in the case of CCE Vs Bill Forge Pvt. Ltd., 2012 (26) STR 204 (Kar.), the appellant is not liable to pay the interest and the penalty. In the following cases also, this finding has been followed: * Radiall Indiv Pvt. Ltd. Vs CCE, Bangalore, 2017 (6) TMI ....