2009 (12) TMI 3

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. [Order]. - The original authority had demanded an amount of Rs. 1,73,291/- being wrongly availed input service credit and applicable interest under Rule 14 of CENVAT Credit Rules, 2004 (CCR) read with Section 11A/11AB of the Central Excise Act, 1944 (the Act). He also imposed a penalty of Rs. 10,000/- on the appellants M/s. Carborandum Universal Ltd. under Rule 15 of CCR. The impugned order....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....to 16-6-2005. Moreover, once the service rendered by the service provider was assessed under a particular entry and tax collected, the authorities having jurisdiction over the assessee which received the service could not question the correctness or otherwise of the assessment and deny the credit. In the instant appeal filed by the Revenue, the order of the Commissioner (Appeals) is challenged. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y namely 'Manpower Recruitment and Supply Agency'. There is no dispute that this service was introduced on 16-6-2005 and that the respondents had availed the impugned service prior to that date. Therefore, the service involved was incorrectly assessed under 'Business Auxiliary Service' and tax collected from the service provider. As the respondents had paid the service tax and taken credit on the ....