2021 (4) TMI 1004

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....ppellant : None (on merit) For the Respondent : Shri. K.B. Nanaiah, Assistant Commissioner (AR) ORDER The present appeal is directed against the impugned order dated 16/09/2020 passed by the Commissioner (Appeals) where the Commissioner (Appeals) has rejected the appeal of the appellant and confirmed the demand of Rs. 23,725/- (Rupees Twenty Three Thousand Seven Hundred and Twenty Five on....

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....the extent of Rs. 23,725/- (Rupees Twenty Three Thousand Seven Hundred and Twenty Five only) was confirmed along with interest under Section 75 and the original authority has also imposed penalty of Rs. 2,000/- (Rupees Two Thousand only) in terms of Rule 15(1) of Cenvat Credit Rules, 2004 read with Section 76 of the Act. Aggrieved by the said order, appellant filed appeal before the Commissioner w....

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....nd therefore, the appellant is liable to reverse 6/7% of the value of exempted service which was not done by the appellant. 5. On the other hand, the grounds raised by the appellant in the grounds of appeal is that the appellant does not receive any income with regard to free service and warranty labour provided to customers and these services are rendered free of charges and the Department has....

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....ome in service centre for free service and warranty labour is booked through notional entries being worked under the concept 'separate profit centre' and corresponding expense is accounted in Head Office books and thereby net income is ZERO. Further it is also held that no service tax can be levied on amounts representing the dealer's margin or any part of it which was already subject to sales tax....