2025 (8) TMI 649

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....h April, 2025 (hereinafter, 'impugned order') passed by the Customs, Excise And Service Tax Appellate Tribunal (hereinafter, 'CESTAT') in Service Tax Appeal No. 50722 of 2019. The same arises out of the Show Cause Notice (hereinafter, 'SCN') dated 30th September, 2015. 4. The Respondent was engaged in the supply of PoS terminals and spare parts, which were portable devices used for the secured purpose of online payments. For the period from March 2010 to March 2012, an Audit was conducted and upon the issue raised by the Audit Officer, the Respondent reversed the proportionate credit of Rs. 6,57,523/- for the period 2010-2011 including interest of Rs. 2,35,313/-. Further, for the period 2011-2012 and 2012-2013 the Respondent reversed the e....

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....tails in Sr. No. (iii) above from the total liability of interest on this account; (v) I confirm the demand of CENVAT Credit of Rs. 8,19,770/- taken on photocopies/without documents by the Noticee and order recovery thereof along with applicable interest in terms of Rule 14 of the CENVAT Credit Rules, 2004; (vi) I impose a penalty equivalent of Rs. 4,26,09,828/- under Section 78 of the Finance Act, 1994; (vii) I impose a penalty of Rs. 8,19,770/- under Rule 15 (3) of the CENVAT Credit Rules, 2004 read with Section 78 of the Finance Act, 1994" 7. This Order-in-Original was appealed before the CESTAT wherein, the Respondent's contention was that for the period 2014-2015, the Chartered Accountant certificate was produced to show tha....

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.... of Rs. 3.07,95.982/- as per service tax returns and attached annexure. Such input services were used for provision of taxable output services of business support services, maintenance or repair services, etc. by the company on which service tax was duly discharged. 2. The Company did not avail CENVAT Credit on input services such as clearing and forwarding, freight, marine insurance etc exclusively used for exempt services or common input services such as Chartered Accountant services, Renting of Immovable Property service, Telecommunication services for office and similar nature of services which are commonly used both for taxable and exempt services." It is not clear as to in what form, the adjudicating authority wanted the CA Cert....

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....s regards the availment of credit on photocopies, we find that the appellant has claimed that the original invoices were submitted to the Range Office vide their letter dated 11.03.2014, a copy of which is annexed to the appeal paper book. We note that the said letter is addressed to Superintendent, Service Tax, Range-I, Division-I, Noida and the receipt stamp of the Range date 12 March 2014 is clearly visible. This contention of the appellant has been boldly rejected by the adjudicating authority holding that the letter has not been acknowledged and the signature appended is not identifiable. Once a evidence of producing the original invoices before the Jurisdictional Officer has been submitted, unless it is evidenced that the seal/signatu....