TMI Blog2013 (3) TMI 519X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly taken and utilized is liable to be disallowed and recovered. The appellate authority upheld the adjudication order. Held that It is not understood the reason why service tax is collected against PMP certificate purchased since service tax is not commodity taxation but only upon providing taxable service, levy of service tax is permitted by Finance Act, 1994. There is no dispute that PMP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing service of Maintenance and Repair provided by the assessee. Hence cenvat credit of Rs.1,55,834/- wrongly taken and utilized is liable to be disallowed and recovered from them under Rule 14 of the Cenvat Credit Rules 2004 read with section 73 of Finance Act 1944 along with interest under section 75 of the act ibid. 2.Factually, there is no dispute that the purpose of PMP certificate wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xamination of evidence, law as well as material facts. 4.While the cause stated in Para 6 of show cause notice demonstrates that service tax paid against purchase of PMP certificate and payment of royalty were sought to be utilised towards liability against Maintenance Repair service provided by appellant, both the authorities proceeded according to their own choice contrary to law. 5.Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st sales service.There was no examination done by the authorities below as to the incidence of payment of service tax on royalty. 8.For the ill-reasoned order of both the authorities below, Revenues stand fail to sustain under law. Once reasons are not stated in the adjudication to confirm the demand proposed by show cause notice,such adjudication is bad. 9.Factual aspect being made clear as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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