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Prasad Corporation Ltd. Versus Commissioner of Service Tax-II, Chennai

2016 (6) TMI 78 - CESTAT CHENNAI

Eligibility of Cenvat credit - wrongly taken and utilized - House Keeping Services, Pest Control Service etc. - proper documents not furnished - Appellant contended that the service provider has erroneously raised an invoice on their Mumbai Branch - Held that:- this appears to be a mistake committed by the Service Provider for which the Appellant should not be punished. Credit is eligible as long as the duty payment particulars are genuine by applying the Tribunal Ruling in the case of Tool Tron .....

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ments and therefore the matter is remanded back to the Adjudicating Authority in so far as the issue pertaining to the alleged excess payment of service tax. As all the above issues being purely interpretative in nature with no malafides, penalty is set aside. - Appeal disposed of - Appeal No.ST/41031/2015 - FINAL ORDER No.40863/2016 - Dated:- 31-5-2016 - SHRI P.K. CHOUDHARY, JUDICIAL MEMBER For the Appellant : Shri V. Ravindran, Advocate For the Respondent : Shri L. Paneerselvam, AC (AR) ORDER .....

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that certain documents did not have service tax registration number. It was alleged that the appellant had availed on the basis of improper documents to the tune of ₹ 3,00,639/- for the period from April-2009 to March-2010, resulting in short payment of service tax under Rule 14 of CCR 2004. It was further noticed that appellant had availed cenvat credit on input services like House Keeping Services, Pest Control Service etc., which were not used for providing output services, in contrave .....

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y of an amount of ₹ 3,77,731/- being wrong credit taken and utilized by them along with interest and also proposing imposition of penalty under Section 76 and also Rule 15 (3) of CCR 2004. 2.1 The original authority adjudicated the notice and vide OIO dt. 27.4.2011 and confirmed the demand of ₹ 1,06,052/- under Section 73 (2) of the Finance Act along with interest on the issue of availment of credit on improper documents and on the second issue, granted relief on availment of credit .....

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ellant to the tune of ₹ 29,613/- and for passing appropriate orders. Aggrieved by the said order of learned Commissioner (Appeals), the appellant preferred the appeal before Tribunal. 3. Heard both sides. The Commissioner (Appeals) had, in para 5 of his order tabulated the issues under dispute and in para 6, he had stated that the grounds through which the appellant had assailed the impugned order are bald allegations unsupported by relevant documents and had remanded the matter back to th .....

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Credit is eligible as long as the duty payment particulars are genuine. The Appellant placed reliance on the Tribunal Ruling in the case of Tool Tronics Vs CCE, Mumbai-II reported in 2006 (205) ELT 946 (Tri.-Mumbai) which is applicable to the case on hand. The Credit is therefore held to be eligible. 5. With regard to the next issue i.e input service invoice did not contain the Service Tax Registration Number, the appellant had accepted the same and reversed the credit availed to the tune of &# .....

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