TMI Blog2010 (8) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... see availed the cenvat credit on the basis of TR-6 challan - Held that: - It is clear from the finding recorded above that the service provider who issued invoices was the sister concern of M/s Star Security and Employment which was already registered and had discharged service tax liability under TR-6 challan. There was, thus, no ground to reject the claim for Cenvat Credit - credit allowed - 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... right in setting aside the penalty imposable under Rule 15 of the Cenvat Credit Rules, 2004?" 2. The assessee is engaged in manufacture of Pistons and Gudgeon Pins and is also engaged in rendering cleaning services. It avails Cenvat Credit in respect of payments made to M/s Star Professional Services. The adjudicating authority did not accept the claim of Cenvat Credit and raised demand for serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit has been taken by the Appellant, neither had the service tax registration nor had paid the service tax. However, from the letter dt. 20.07.05 of M/s Star Security Employment addressed to the Asstt. Commissioner, it is seen that in this letter they had informed the Department that they are providing cleaning service through a sister concern M/s Star Professional Service under the same manage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the cleaning services through their sister concern M/s Star Professional Service. Moreover, I also find that subsequently in view of the Deptt's objection M/s Star Professional Service have also obtained to take service tax registration of Jan'06 and have discharged the service tax liability for the same period once again along with interest in March'06. In view of this also, it would not be c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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