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TMI Blog2013 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... ncement of 100% penalty. Appeal No/E/392/11 is filed by the assessee for setting aside the impugned order which has denied them the cenvat credit of the service tax paid on the commission paid to the commission agents. E/CO/83/11 is filed by the assessee against the appeal filed by the Revenue. 3. None appears on behalf of the appellant despite notice. On perusal of the records, I find that this matter was listed on the board on 23.10.12 & 14.12.12 on which dates the matter was adjourned on the request of the appellant and the matter got listed on 01.02.13. On that day, the consultant appeared for the appellant and he was informed about the decision of the Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd. and the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department by reducing the penalty 25% if the amount of penalty is paid within 30 days from the receipt of the order in appeal. 5. I perused the grounds of appeal raised by the appellant and also the cross objection filed by them. I find that the appellant has been contended that the cenvat credit availed by them on the service tax paid on the commission paid to the commission agents is eligible as cenvat credit has been upheld by the various decisions of this bench. It is also the contention of the appellant that the Larger Bench of the Tribunal in the case of GTC Industries Ltd. 2008 (12) STR 468 and Coca Cola India Pvt. Ltd. 2008 (223) ELT 69 which indicates that any services which are rendered in connection with the busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such service tax is ineligible for availment of cenvat credit on this issue, on merit, I find that the appellant has no case and the appeal to that extent is rejected. 9. This leads me to the interest part wherein I find that the appellant is liable to pay the interest on the amount of service tax credit taken by him and utilised during the material period. To that extent also, the appeal of the appellant is rejected. 10. As regards the penalty imposed, I find both the lower authorities have imposed the equivalent amount of penalties on the appellant under Rule 15 of the Cenvat Credit Rules, 2004 read with provisions of Section 11AC of the Central Excise Act, 1944. I find the strong force in the contentions raised by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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