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2015 (11) TMI 350 - CESTAT AHMEDABAD

2015 (11) TMI 350 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - various services - Imposition of interest and penalty - Held that:- Issue of Service Tax on "Membership Fees" is covered by the decision of the Hon'ble Tribunal in the case of Shree Kamrej Vibhag Sahakari Khand Undying Mandli Ltd (2015 (10) TMI 1233 - CESTAT AHMEDABAD). Therefore, as far as the Service Tax amount of ₹ 2,43,178/- on Membership fees is concerned, it is held that the appellants are not eligible for taking .....

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ts have also reportedly submitted, from the adjudication stage onwards, that the credit taken has not been utilised. There is no indication to the contrary on the records. - demand of interest and penalty in this matter cannot be sustained. Therefore the demand of the same is set aside. - Decided partly in favour of assessee. - Appeal No. E/10838/2013 - ORDER NO. A/11117/2015 - Dated:- 20-7-2015 - P. M. Saleem, Member (T) For the Petitioner : Shri Rahul Gajera, Adv For the Respondent : Shri J Na .....

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nder the provisions of Rule 2(1) of CENVAT Credit Rules, 2004, as it is not used in or in relation to manufacture of final product. The details of the same are as under : Sl No Document No Name of Vendor Amount of ST Credit Edu Cess S&H Cess Total Credit of ST DT Credit Entry date Description 1 2414/2008 Oriental Insurance 22469 22469 1.4.08 GPA unnaimed policy for Farmers 2 2413/2008 do 22469 22469 3 2412/2008 do 22473 22473 4 2411/2008 do 22469 22469 5 2409/2008 do 2713 2713 6 Shalvin Cons .....

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,155/- shall not be recovered from the appellants, alongwith interest and penalty. The matter was adjudicated by the Deputy Commissioner vide order dated 25.10.2011 confirming the demand with interest, and equal amount of penalty. Subsequently, the appeal filed by the Appellants was rejected and the OIO was confirmed by Commissioner (Appeals) by the impugned order. 2. Heard both the sides. The Learned Counsel for the appellant admits that the matter on "Members-ship Fees" is squarely c .....

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the said credit availed, and therefore interest and penalty should be waived, in view of the decision of the Hon'ble High Court of Madras and Hon'ble High Court of Karnataka in the matter of CCE, Madurai vs Strategic Engg Pvt Ltd [2014 (310) ELT.509(Mad.)] and CCE & ST LTU, Bangalore vs Bill Forge Pvt Ltd [2012 (279) ELT.209 (Kar.)] respectively. 3. The Learned Authorised Representative strongly refuted the arguments of the Learned Counsel. He submits that the present appeal has been .....

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