2010 (10) TMI 290

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..... en by them on HR Plates, coils, jointing sheets and denial of input service credit on various services such as rent a cab service, maintenance and repair of motor car and mandap keepers and equivalent amount of penalty has been imposed on the appellant.   2. Shri Kapil Vaish Chartered Accountant appearing on behalf of the appellant submitted that on HR plates, coils and jointing sheets for earlie .....

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..... d that denial of input service credit on mandap keeper service is not factually correct. In fact, the appellant has taken hall for holding Annual General Meeting which was understood by the lower appellate authority as the hall has been taken by the Assistant General Manager. He prays that in view of the above submissions, the impugned order is to be set aside and no penalties are warranted in thi .....

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..... period, this Tribunal has allowed the credit to the appellants and same has not been challenged by the department. Hence same has attained finality. In these circumstances, in this case also, the appellant is entitled to avail cenvat credit on HR plates, coils and jointing sheets. 5. With regard to input service credit on running and maintenance and repair of motor car and rent a cab which are us .....

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