TMI Blog2016 (7) TMI 872X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ld. Counsel is correct that the maintenance of account in this regard is difficult task. - the appellant has paid the entire cenvat credit on common input services even though some part of the input service is attributed to the taxable activity. The appellant also paid the interest. - the appellant has been able to show the reasonable cause for availing the cenvat credit attributed to the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are engaged in providing Business Auxiliary Service , Commercial Training or Coaching Service Servicing of Motor Vehicles . The appellants are availing Cenvat Credit of input services as per the provisions of Cenvat Credit Rules, 2004. It was found by the Revenue that though the appellant is availing Cenvat Credit on various input services but they are carrying out trading activity. Since th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as well as penalties but now the appellant is not contesting the demand, they are only praying for the waiver of penalty. He submits that on pointing out by the department, the appellant not only the proportionate credit but paid the entire Cenvat credit availed on the common services. He submits that the issue on merit is the cenvat credit availed on the common service and the appellant is carry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Shri S.R. Karoliya, Ld. Assistant commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides, I find that on the identical issue involved in the present case, various cases were made out and came before this Tribunal. In one of the case of Mercedez Benz India Pvt. Ltd. 2014-TIO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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