TMI Blog2011 (4) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... unloading of press mud required for converting waste into Bio-compost was accepted as input service in relation to the assessee's business. Demand, interest and penalty - Held that:- Tribunal in several decisions including Manipal Advertising Services Pvt. Ltd. Vs. CCE, Mangalore [2009 (10) TMI 434 - CESTAT, BANGALORE] & Shyam Forgings Pvt. Ltd. Vs. CCE, Kolkata [2005 (1) TMI 559 - CESTAT, KOL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpost fertilizer', which is an exempted commodity and appropriating Rs. 3,019/- paid by the assessees towards reversal of cenvat credit on Computerized Attendance Recording System' and imposition of penalties of Rs.2,000/- under Rule 15(3) of Cenvat Credit Rules, 2004 and under Rule 25 (1) (a) of Central Excise Rules, 2002. 2. I have heard both sides. The assessees have made out a case on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, credit cannot be denied for technical violation. In the light of the above discussion, I set aside the duty demand together with interest and penalty. However, as regards appropriation of Rs.3,019/-, the assessees fairly agree that they cannot challenge such appropriation. I, therefore, uphold the appropriation of the above mentioned amount of Rs. 3,019/-. 4. The appeal is thus partly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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