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TMI Blog2015 (11) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... A Roy, Supdt. (AR) ORDER Per D M Misra This is an application for waiver of predeposit of service tax of Rs. 50.05 lakhs, cenvat credit of Rs. 60.96 lakhs and penalty of Rs. 50.05 lakhs imposed under Section 78 and penalty of Rs. 5,000/-under Section 77 of the Finance Act, 1994. 2. At the outset, the ld.Advocate for the Applicant, submits that the Applicant is a Govt. of Odisah Undertaking an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable value of "Consulting Engineer's Services" being shown and collected separately in the respective invoices and there has been no connection between the said charges and the supervision charges i.e. Consulting Engineer's Services. Regarding confirmation of demand on cenvat credit, the ld.Advocate submits that the input services, namely, security services and telephone services are r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard. Regarding confirmation of cenvat credit, the ld. A.R. for the Revenue submits that the security services and telephone services are the services, which cannot be segregated for the purposes of rendering taxable and non-taxable services under the category of "Consulting Engineer's Services" and 'Transmission of Electricity Services". Moreover, the demand has been confirmed by the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-taxable service, hence it is difficult to appreciate that the security and telephone services, are rendered in connection with only the taxable output services i.e. "Consulting Engineer's Service. Prima-facie, on going through the impugned order, we find that the ld. Commissioner was not convinced with the evidences placed before him and rejected the claim of the Applicant that these input ..... X X X X Extracts X X X X X X X X Extracts X X X X
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