TMI Blog2016 (7) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994 is required to be set aside as there are conflicting case laws on these issues. - No penalty - Decided in favor of assessee. - Appeal No.ST-75448/16 - ORDER NO.FO/A/75676/2016 - Dated:- 25-7-2016 - Shri H. K. Thakur, Member ( Technical ) Shri B.N.Chattopadhyay, Consultant for the Appellant Shri A.K.Biswas, Supdt.(AR) for the Revenue ORDER Per Shri H. K. Thakur This Appeal has been filed by the Appellant against Order-in-Appeal No.40/ST-II/KOL/2016 dated 15.02.2016 passed by the Commissioner(Appeal-II) of Central Excise, Kolkata as First Appellate Authority. 2. Shri B.N.Chattopadhyay (Consultant) appearing on behalf of the Appellant argued that Cenvat Credit of ₹ 7,12,626/-(Rupees Seven Lakhs Twelve Tho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where Appellant was shown as 141 India and a division of M/s.Bates India Pvt.Ltd., 55B, Mirza Galib Street, Kolkata-700016. That these arguments were taken before the Adjudicating Authority, as indicated in internal page 3 of the Order-in-Original dated 04.05.2010. It was the case of the Appellant that credit of ₹ 3,01,692/-(Rupees Three Lakh One Thousand Six Hundred and Ninety Two only) has been correctly availed and equivalent penalty is not imposable upon the Appellant. 2.2 That the remaining credit pertains to telephonic services availed by the Directors of the Appellant, which were paid by the Appellant, and certain invoices issued in the name of branch offices for which payment was made by Appellant s headquarters. That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s observed from the documents furnished by the Appellant that 141 India is followed by a Division of Bates India Pvt.Ltd, 55B, Mirza Galib Street, Kolkata-700016 . This address is also reflected in the contract entered between the Appellant and M/s.ITC Ltd.. This argument was taken by the Appellant before the Adjudicating Authority, as observed from the defense reply of the Appellant recorded at page 3 of Order-in-Original dated 04.05.2010. In view of the above credit was validly taken on the basis of proper duty paying documents. Accordingly credit of ₹ 3,01,692/-(Rupees Three Lakh One Thousand Six Hundred and Ninety Two only) has been correctly availed by the Appellant. The Order-in-Appeal dated 15.02.2016 to that extent is requi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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