2015 (12) TMI 410

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . It is the case of the appellant that the issue of admissibility of cenvat credit on the services availed on the Guest House and Colony maintenance services was only decided by the jurisdictional High Court in the case of CCE & Cus. vs. GHCL (2011 (5) TMI 132 - GUJARAT HIGH COURT) when the earlier decision passed by CESTAT Ahmedabad, in the case of GHCL vs. CCE, Bhavnagar (2009 (4) TMI 144 - CEST .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion to evade duty can be attributed to the appellant when the issue of admissibility of cenvat credit on the amount of service was disputed. Accordingly, penalty imposed by the adjudicating authority under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 111AC of the Central Excise Act, 1944 is set-aside - Decided partly in favour of assessee. - Appeal No. : E/846/2012 - ORDER No. A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... argued by the learned Advocate that under this order, cenvat credit with respect to Security Services provided to Residential Colony was held to be admissible but the same was turned down by the Jurisdictional Hon ble Gujarat High Court as per case law reported as CCE Cus vs. GHCL - [2011 (22) STR 610 (Guj.)]. Learned Advocate thus did not argue the case on merits but argued that as the issue of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y the officers of the department and therefore, extended period will be applicable and penalty has been correctly imposed by the lower authorities. 4. Heard both sides and perused the case records. Appellant is not contesting the issue on merits but has contested the issue on time bar. It is the case of the appellant that the issue of admissibility of cenvat credit on the services availed on th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of one year should be worked out by the adjudicating authority and communicated to the appellant. The same should be paid by the appellant along with interest. 5. So far as imposition of penalty upon the appellant is concerned, no intention to evade duty can be attributed to the appellant when the issue of admissibility of cenvat credit on the amount of service was disputed. Accordingly, penalt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X