2019 (11) TMI 1618

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....dent ORDER The appellant assessee is in appeal against the Order-in-Appeal dated 09/11/2018 for confirmation of demand of Rs. 54,423/- as irregular Cenvat Credit of Service Tax on consultancy charges, membership of club, legal services etc alongwith interest and penalty for the period 2014-15. 2. Briefly stated, the facts of the case are that the appellant, M/s. Anmol Industries Limited, ....

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.... amount of Rs. 2,640/- as paid by the Appellant. Hence, the present appeal before the Tribunal. 4. Shri Ankit Kanodia, CA, appeared on behalf of the appellant and Shri A. Roy, A. R. appeared on behalf of the respondent department. 5. The Ld. CA appearing for the appellant submitted that the dispute relates to availment of Cenvat Credit on total number of six invoices as provided in Annexure ....

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.... submitted that during the said period the Appellant company was following the process of proportionate reversal of Cenvat Credit under Rule 6(3)(b) of the CCR, 2004 and that the appellant has already reversed 98% of the total credits for the said FY and that even if at all the reversal has to be done it cannot exceed the amount left after reversal of such amounts already reversed by the Appellant....

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....vices are availed for statutory compliance which is the duty of the assessee to comply and the credit cannot be denied for such services  since it has relevancy to the activity of manufacture. Once there is legal obligation and the assessee has to discharge the same irrespective of the manufacture being done but, business to be carried out, cenvat credit of service tax paid on such count is u....