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2016 (7) TMI 364 - CESTAT CHENNAI

2016 (7) TMI 364 - CESTAT CHENNAI - TMI - Cenvat Credit - input services for providing output services of management, Maintenance and Repair service and also Consulting Engineerís Service - credit was availed on Scheme operatorís service, Outdoor Catererís service and Group Insurance Service for the period October, 2009 to September, 2010 - Held that:- the issue is covered by the judgement of the Karnataka High Court in the case of CCE, Bangalore Vs. Bell Ceramics Ltd. [2011 (9) TMI 792 - KARNAT .....

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tor s service, Outdoor Caterer s service and Group Insurance Service for the period October, 2009 to September, 2010. A Show cause notice dated 07.03.2011 was issued and after due process of law, the Dy. Commissioner rejected the claim of Cenvat credit of ₹ 2,66,140/- and also demanded interest under Section 75 of the Finance Act, 1994 read with Rule 14 of Cenvat Credit Rules, 2004. He also imposed a penalty of ₹ 10,000/- under Rule 15 (3) of CCR, 2004. On appeal, the Ld. Commissione .....

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the clients/customers. He submitted a copy of the OIA No. 143 & 144 /2012 dated 29.10.2012 passed by the Commissioner (Appeals) in their own case for a different period, wherein the Ld. Commissioner (Appeals) had discussed the issue in detail and allowed their appeal by holding the at the appellant assessee is entitled to avail the input service tax credit on various input services including Rent a-cab, Outdoor Catering and Insurance services etc. He drew my attention to para-8 at page-12 o .....

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r book at page 439, wherein the adjudicating authority has observed that in the show cause notice the proviso to Section 73(1) was invoked which is meant for suppression of facts with an intent to evade payment of service tax. The Ld. Advocate vehemently objects to his observation and submits that this is totally wrong and the adjudicating authority cannot record a finding like that. In support of his submissions, he relies on plethora of judgments in this regard. 3. The Ld. AR, Shri R. Subraman .....

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