2026 (4) TMI 862

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.... Mr. Harish Bindumadhavan, Advocate for the Appellant Mr. M.A. Jithendra, Assistant Commissioner (AR) for the Respondent ORDER PER : DR. D.M. MISRA This is an appeal filed by the appellant against Order-in-original No.56/2012 dated 20.04.2012 passed by the Commissioner of Service Tax, Bangalore. 2. Briefly stated the facts off the case are that the during the course of audit of th....

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....ce, the present appeal. 3.1. At the outset, the learned advocate for the appellant has submitted that the appellant had availed cenvat credit on the service tax paid as reflected on the input invoices on renting services, security services, house-keeping services and xerox services during the relevant period. Later they have cross-charged the same to other companies viz. M/s.A.F. Ferguson and C....

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....eaking one; hence bad in law. Further he has submitted that availment of cenvat credit in the name of the appellant and later cross-charging the credit to other three entities is mere a procedural lapse and cenvat credit cannot be denied to the appellant. Further, he has submitted that the entire exercise is revenue neutral and therefore, the demand has been confirmed invoking extended period of l....

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....separately registered with the Service Tax Department, cenvat credit availed by the appellant solely and later cross-charged to other companies who has been housed in the same premises is as per the Cenvat Credit Rules, 2004 and credit accordingly admissible. We do not find any provision of Cenvat Credit Rules, 2004 which supports such an action on the part of the appellant to avail entire credit ....