TMI Blog2016 (6) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... sion. There must be some positive act on the part of the party to establish either willful mis-declaration or willful suppression. All the particulars were culled out only from the respondents record. It is also a fact that when the department culls out a case from the record of the assessee the allegation of suppression is unsustainable. The respondent has raised a specific plea that the Audit parties have visited their unit several times and the Revenue is fully aware of their activities. This fact has not been countered by the Revenue stating that the appellant's record were not inspected and that Audits were not conducted. I find that all the judgements relied upon by the Revenue are inapplicable as in the instant case the availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credit availed on courier service and held that service tax paid on Rent-a-cab service, GTA on outward freight service and hospital service as ineligible totalling to ₹ 80,120/-. Interest was demanded and penalty was imposed under Section 11AC of the Central Excise Act read with Rule 15 (2) of CCR. The entire demand amount and interest stands appropriated in the OIO. On appeal, the learned Commissioner (Appeals) upheld the OIO and rejected the appeal. Hence the present appeal. Appeal No.E/41439/2015 3. In this appeal also, the issue remains the same. However, the disputed services are (i) construction service of school, canteen and temple (ii) garden maintenance service (iii) auctioneering service used for disposal waste/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons :- (i) Commissioner Vs Dynamic Industries Ltd. - 2014 (307) ELT 15 (Guj.) (ii) Nectar Lifesciences Ltd. Vs CCE Chandigarh-2013 (32) STR 659 (Tri.-Del.) (iii) CCE Aurangabad Vs Padmashri Dr. V.V. Patil SSK Ltd.- 2015 (323) ELT 577 (Tri.-Mumbai) 5. Revenue is being represented by Shri P.Anbuchelvan, Superintendent (A.R). The Ld. A.R drew my attention to definition of input services under rule 2(l) of CCR 2004 and submits that in Appeal No.E/41438/2015, none of the services of which the appellant had taken credit are eligible since they are not directly or indirectly in relation to the manufacture of final products after 1.4.2011. Even prior to 1.4.2011, the hospital service is not eligible for availing credit. In Appeal E/41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o declare does not amount to willful mis-declaration or willful suppression. There must be some positive act on the part of the party to establish either willful mis-declaration or willful suppression. All the particulars were culled out only from the respondents record. It is also a fact that when the department culls out a case from the record of the assessee the allegation of suppression is unsustainable. The respondent has raised a specific plea that the Audit parties have visited their unit several times and the Revenue is fully aware of their activities. This fact has not been countered by the Revenue stating that the appellant's record were not inspected and that Audits were not conducted. I find that all the judgements relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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