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TMI Blog2016 (6) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant : Shri B. Balamurugan, AC (AR) For the Respondent : Shri S. Muthuvenkataraman, Advocate ORDER Revenue is in appeal with the application for condonation of delay. Learned AR explains that they were under conception that a common order was passed by Order-in-Appeal No. 1, 2, 3 & 4/2013 dated 15.4.2013 for which filing of one appeal shall serve the end of justice. Therefore, Appeal No. E/4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 443/2016 and E/40444/2016. These three appeals emanate from the appellate order No. 2/2012 dated 2.1.2012 and 3/2012 dated 2.1.2012 and 37/2012 dated 19.4.2012. The other appeal appearing in the Table at page 3 of the impugned order indicates as Appeal No. 1/2012 dated 2.1.2012 is not appealed by Revenue. Revenue is at liberty to seek appropriate remedy if so advised since appeal against that case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,000/- 4. 37/2012 (P) dt. 19.4.12 LTUC/ 165/ 2011- ADC, DT. 4.5.11 April 10 to Dec. 10 C&F Charges, sales commission, freight charges, professional charges, inspection, car repair charges, brokerage charges, advertisement LTUC/ 57/ 2012 ADC DT. 6.2.12 26,44,244+ interest appropriated 15,728/- & penalty 2,00,000/- + 5,000/- 6. In the present three appeals, Revenue has agitated against c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax paid thereon is admissible. This is the consistent view of this Bench. 8. In view of the above discussions, Revenue s appeal is partly allowed. 9. Finding no malafide in respect of the claim of CENVAT credit on subscription of association/club/periods made by appellant, there shall be no penalty. 10. In the result, all the three appeals are disposed in the manner indicated above. Both ..... X X X X Extracts X X X X X X X X Extracts X X X X
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