2022 (12) TMI 130

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....ative for the Respondent ORDER The Appellant is engaged in the manufacture of soft ferrite parts/components falling under Tariff Heading No.85051110 of the First Schedule to the Central Excise Tariff Act, 1985. Show-cause notice dated was issued to the Appellant alleging wrong availment and utilization of cenvat credit on Air Travel Agency Service, Works Contract Service and Construction Service....

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....4,296 4831 3,56303 3. Construction Service 82,634 11,240 1,259 71,394   Total 4,77,335 35,536 6090 4,41,799 I find that regarding Air Travel Agent/Rail Travel Agent Services, the ld. Commissioner (Appeals) observed that there is nothing on records to the effect that the said services have not been used primarily for personal purpose or for consumption of the employee. In t....

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....troduced. I find that this Notification is applicable to individual/partnership firm and Hindu Undivided Family (HUF). It is not applicable to corporate assessee. The Appellant herein is a Private Limited Company and the services are supplied by Private Limited Company. Accordingly, this Notification is not applicable to the present case. Further, the Ld.Commissioner (Appeals) has also referred to....

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.... and this issue has been raised for the first time. He further submits that the payments were made within the normal period and therefore, the credit is rightly availed. Accordingly, the disallowance on this count is set aside. 3.4 Regarding Air Travel Service, it is submitted that when it is not in dispute that the said services were used only for the Company's Executives to travel to achieve th....