2020 (4) TMI 38

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the appellant Shri P. Juneja, DR - for the respondent Bijay Kumar : It is a second round of litigation before this Tribunal. In the first round of litigation, the Tribunal has directed the adjudicating authority for decision of following two issues : (i) Liability of the appellant to pay Central Excise duty on delivery charges of the liquid gas; (ii) Correctness of de....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....yee are out of the ambit of Rule 2(l) of CCR. On going through the abstract of services, I find that the credit availed on insurance service pertains to general insurance, Catering-Facility, management pertains to outdoor catering. As regards to the services of Travelling and Corporate services-Travel Management the party has failed to provide information/documents regarding such services from whi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....management 646829 2. Travelling 107237 3. Construction services 3831 4. Insurance 717343 5. Corporate services-Travel Management 353750   Total 18,28,990/- 2. The learned Chartered Accountant has submitted the break up as per their own calculation based on the documents provided in soft form before the learned adjudicating authority. As per h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... above services. The reversal of cenvat credit has been on proportionate basis and the same is required to be considered while confirming the demand in respect of above five services. 3. The learned Departmental Representative, however, submitted that the appellant has not provided entire break up before the adjudicating authority and it is also not coming forth as to how the quantification is ....