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2015 (4) TMI 575 - CESTAT MUMBAICenvat Credit - Practicing Chartered Accountant service - Assessee provided taxable as well as non taxable service - Non maintenance of separate accounts - whether the appellant are required to pay 6% /8% of the value of exempted services under rule 6(3)(i) or they may be allowed to make the payment under Rule 6(3)(ii) - Held that:- No assessee would intentionally evade payment of ₹ 927/-. The appellant have pleaded ignorance about the new provisions and continued to restrict utilisation of CENVAT credit to the tune of 20% as per previous provisions of law. In any case Rule 6(3) only restricted availment of credit upto 20%. If did not make the credit lapse. Further, the restriction of 20% was removed from 01.04.2008. Therefore, I set aside the demand of ₹ 26,487/-. Levy of penalty - Held that:- the mens rea with definite intent to evade duty is not established - No penalty. Admissibility of CENVAT Credit on insurance, repair and maintenance of motor vehicles. - Commissioner appears to contradict his own statement. On the one hand he says the expenditure has been incurred from the firm's budget whereas on the other hand he comes to a conclusion that no documentary evidence showing use of vehicles for output services, has been produced. - it was never the allegation in the show-cause notice that the vehicles are not use for providing output services. The allegation in the show-cause notice is vague as is states that the insurance & maintenance of motor vehicle on which the Service Tax credit is availed appears to be not input services and therefore credit of the same is inadmissible as per provision of CENVAT credit Rules, 2004. The allegation in the show-cause notice is not definitive nor substantiated in any manner - CENVAT credit is admissible - Decided in favour of assessee.
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