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2017 (1) TMI 840 - AT - Central ExciseDisallowance of CENVAT credit - various input services - capital goods - Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944 - extended period of limitation - Held that: - All input services received are held as eligible for credit except Services totaling ₹ 35,516/- disallowed on services of Services of peon at H.O. + Services utilized for a ppty. Of Mr. Daga at Kolkata, Rent-a-cab services, Payment to sea court in Jaypee Green and Loading/ unloading of trading goods. As regards the disallowance of Cenvat credit paid by the appellant-assessee, on the basis of challans (for work done by them by their petty contractors), it is explained that such petty contractors were not well educated not well versed with service tax, hence they assisted them in depositing the service tax and the same was duly reflected in the bills, which amount was duly accounted for. I hold that the appellant-assessee is entitled to take Cenvat credit as the payment of such tax is supported both by the invoices as well as the challans, which are in procession of the appellant. Credit allowed in most of the services except four services mentioned - penalty set aside - appeal allowed - decided partly in favor of assessee.
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