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The Commissioner of Central Excise, Chennai-II Versus M/s Indian Furniture Products Ltd., The Customs, Excise And Service Tax Appellate Tribunal

2015 (8) TMI 688 - MADRAS HIGH COURT

Denial of CENVAT Credit - Tax paid on travels for transportation of their Staff for pick up and drop from residence to factory - Held that:- Order-in-Original came to be passed demanding a sum of ₹ 1,60,116/- (service tax credit of ₹ 92,901/- + ₹ 64,077/-) Edu. Cess (i.e. 1,857/- + 1281). The monetary limit for filing an appeal having been fixed at ₹ 2 Lakhs, even as per the order of the original authority, the demand of tax, interest and penalty being less than ₹ 2 .....

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ing the appeal filed by it, the Revenue/appellant is before this Court by filing the present appeal. This appeal was admitted by this Court, on 23.12.2010, on the following substantial questions of law :- "1. Whether on the facts and circumstances of the case, the Tribunal is right in law in confirming the order of the Commissioner (Appeals) dated 13.04.2009 holding that the credit of Service Tax paid on travels for transportation of their Staff for pick up and drop from residence to factor .....

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al Excise Tariff Act, 1985 and are having Central Excise Registration No: AAACZ0306PXM001. The assessee was availing Cenvat Credit including input Service Tax credit. The assessee had engaged various travels for transportation of their staff for pick up and drop from residences to the factory premises during the period from February 2006 to December 2006 and have availed input Service Tax credit to the tune of ₹ 92,901/- + Education Cess ₹ 1,857/-. Similarly, the assessee had availed .....

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e Tax credit availed as input service credit on the above services did not appear to be in order and appeared to be recoverable. Thus, a show cause notice was issued directing the assessee to show cause as to why an amount of ₹ 1,60,116/- (service tax credit ₹ 92,901/-) + 64077/-) + Edu. Cess ( i.e. 1857/- + 1281/-) being the wrong availment of Service Tax Credit should not be recovered from them under Rule 14 of Cenvat Credit Rules 2004 read with Section 11 A of CEA 1944. After due .....

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up and drop from residence to the factory premises and on Telephone (attached to the office) charges and denied the credit taken on service tax paid on Insurance Police (Health Insurance) / Group Personal Accident Charges. 4. Against the said order, the department preferred appeal to the Tribunal. Since the Tribunal rejected the appeal, the appellant/Department has preferred the present appeal. 5. In similar cases of this nature, the learned counsel appearing for the assessee raised a prelimina .....

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d or the total revenue including fine and penalty is ₹ 1 Lakh and below. Similarly, in the case of High Courts, appeals should not be filed in cases where the duty involved or total revenue including fine or penalty is ₹ 2 Lakhs and below. While deciding the thresholds mentioned above the duty involved shall be the decisive element. For example, in a case involving duty of ₹ 1 Lakh with mandatory penalty of ₹ 1 Lakh besides any other penalty imposed under the relevant pro .....

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