2025 (8) TMI 76

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....the said purpose; during the course of audit on 17.09.2010, it appeared to the Revenue that the appellants have been selling consumer goods and have engaged themselves in offering maintenance and repair after the warranty period; the appellants have availed CENVAT credit on various inputs. It appeared to the Revenue that as the appellants are providing taxable service of Management, Maintenance & Repair and are providing exempted services like trading etc., the appellants are required to follow the provisions of Rule 6(2) and Rule 6(3) of CENVAT Credit Rules, 2004. Alleging that the appellants have neither maintained separate records for common inputs and input services on which credit is availed, two show cause notices dated 01.03.2012 and....

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....and dated 14.05.2019 decided both the issues in favour of the appellants and the Department has not filed any appeal against the same. Moreover, CESTAT, New Delhi in the appellant's own case vide Final Order No.56363/2016 dated 23.12.2016 allowed the credit on the inputs used as spares for providing repair and maintenance service during the impugned period. Learned Consultant further submits that as there is no deliberate misconduct on the part of the appellants, penalties cannot be imposed. He relies on Hindustan Steel Ltd. -1978 (2) ELT J159 (SC). 4. Learned Authorized Representative for the Department reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. We find that this Bench vide....