2014 (11) TMI 627

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..... GEMENT Per : B.S.V.MURTHY; On the ground that appellant is not eligible for CENVAT credit of service tax utilized on input services such as rent-a-cab service, insurance service and event management service, proceedings were initiated which have culminated in confirmation of the demand for unutilized CENVAT credit taken during the period 2006-07 to 2009-10 along with interest and penalty under S .....

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..... Further as regards insurance service, he submits that the insurance has been taken to take care of the employees if there is any accident during the transportation, which is actually a part of the facility which is required to be provided. In the appellants case these two services cannot be considered as welfare measures at all but is an essential part of the activity undertaken by the appellant .....

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..... (Kar.)]           2) CCE Bangalore Vs Bell Ceramics Ltd. [2012(25)S.T.R. 428 (Kar.)]          3) CCE & ST, LTU Bangalore Vs Micro Labs Ltd [2012(26) STR 383(Kar).          4) Millipore India Ltd. Vs CCE Bangalore-II [2009(13)STR 616(Tri-Bang)]     &n .....

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..... h cannot be considered as an exempted service. Therefore, this demand cannot be sustained. As regards the amount of Rs. 19,07,351/-, the same has been demanded on the ground that the appellant could not produce the relevant challan as a proof of payment of service tax in a particular period. Learned counsel produces correspondence and extract of HDFC bank statement to support the claim. Further, .....

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..... and it was not shown before the original authority also and demand has been confirmed only on the ground that appellant could not produce proof in the form of challan, we consider it appropriate that the matter should be remanded for verifying the payment particulars and confirmation that amount has not been paid. In the result except for the demand for Rs. 19,07,351/-, other demands as well as p .....

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