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2014 (3) TMI 5 - AT - Central ExciseImposition of penalty - Denial of CENVAT Credit - Credit in respect of the service tax paid on CHA services, Telephone charges, Insurance charges and repairs and maintenance of factory, courier services and motor vehicle repair charges - Held that:- The credit in respect of CHA services, Telephone charges, Insurance charges, repair and maintenance of factory and courier services is allowed. In respect of repair of motor vehicles I find no infirmity in the impugned order where the same has been disallowed as there is no nexus between the services and the activity of manufacture - demand denying credit on CHA service, telephone service, insurance charges, repair and maintenance of factory and courier service is set aside and consequently the penalties are also set aside. The demand with interest and consequential penalty in respect of denial of credit on repair of motor vehicles is upheld - Decided partly in favour of assessee.
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