2023 (5) TMI 758

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....resent for the Respondent: Sh. Ravinder Jangu, Authorized Representative ORDER The present appeal is directed against the impugned order dated 15.09.2022 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal filed by the appellant and upheld the order-in-original. 2. Brief facts of the case are that the appellant are engaged in manufacture of valv....

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....0,821 2 Exhibition Services 21,946 3 Insurance Services 4,154 4 Internet Services 76 5 Website Designing 20,600   Total 57,597 3. After following the due process, the Superintendent vide order dated 19.11.2012 disallowed cenvat credit of Rs. 57,597/- and ordered for recovery of the same alongwith interest. He also imposed a penalty of Rs. 57,597....

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....ecisions :- Courier Services (i) Apar Industries - 2010 (20) STR 624 (Tri. Ahmd) (ii) Apar Industries Ltd - 2011 (23) STR J194 (Guj) (iii) HEG Ltd - 2010 (18) STR 446 (Tri. Delhi) Exhibition Services (i) Garware Polyster Ltd - 2012 (26) STR 215 (Tri. Mumbai) Insurance Services (i) Stazen Toyetsu India Pvt Ltd - 2009 (14) STR 3....