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2016 (3) TMI 105 - CESTAT NEW DELHI

2016 (3) TMI 105 - CESTAT NEW DELHI - TMI - Disallowance of Cenvat credit in excess of 20% - Common Input services - Appellants were providing taxable services as well as some exempted services - Separate accounts in respect of credits attributable to taxable as well as exempted services not maintained - Held that: the service tax paid on input service other than common services like MTNL Telephone, Chartered Accountant Service, Equipment Hiring etc. is solely attributable to and used in providi .....

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n all common services and There is no other evidence to show certain other services were also common for which the appellants have not reversed the credit. - Decided in favour of appellant with consequential relief - Service Tax Appeal No. 60506/2013(SM) - Dated:- 20-1-2016 - B. Ravichandran, Member (T) For the Appellant : Shri Atul Kumar Gupta, CA For the Respondent : Shri Vaibhav Bhatnagar, AR (DR) ORDER Per B Ravichandran The present appeal is against order dated 31/07/2013 of Commissioner (A .....

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hority held that the appellants were not eligible for Cenvat credit of ₹ 2,41,978/- and imposed equal penalty. On appeal, the Commissioner (Appeals) upheld the order except for equal penalty which was set aside. Penalty of ₹ 2,000/-imposed by Original Authority under Rule 15 of Cenvat Credit Rules was upheld. Aggrieved by this order, the appellant in appeal. 2. The learned Consultant for the appellant submitted that their main activity is to obtain Time Slot from Doordarshan and prod .....

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vices. It is the plea of the learned Consultant that the input service credit other than on the above common services are wholly attributable and linked to taxable output service as is evident from their various ledger accounts and copies of invoices submitted by them. He further submits that there is no proforma prescribed for maintenance of separate accounts in a particular specified manner. The accounts maintained by them and submitted during the proceedings before the lower Authorities are s .....

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