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2017 (1) TMI 1230 - CESTAT, BANGALORE100% EOU - CENVAT credit - Courier Service - Financial Service - Photography Machine Service - Transport Service - Placement Service - Commission - Consultancy Service - Printer Cartridge Services - denial on the ground that credit had been availed on activities which were not input services within the meaning of Rule 2(l) of Cenvat Credit Rules, 2004 - Held that: - the appellant is not entitled to cenvat credit on Car Hire Service and Transport Service which have been specifically excluded in the definition of input service' after 01.04.2011. The appellants are entitled to Consultancy Service, Courier Service, Financial Services, Photocopy Machine Services and Placement Services as of those services are covered in the inclusive part of the definition of 'input service' under Rule 2(I) of Cenvat Credit Rules, 2004. Imposition of penalty u/r 15(1) of Cenvat Credit Rules - Held that: - since the issue relates to interpretation of provision and there is no mens rea on the part of the appellant, therefore, I do not think it that penalty is imposable under Rule 15(1) of the Cenvat Credit Rules. Appeal disposed off - decided partly in favor of appellant.
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