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2016 (9) TMI 137 - CESTAT HYDERABAD

2016 (9) TMI 137 - CESTAT HYDERABAD - TMI - Input service tax credit - allowability - telephone charges (landline and mobile etc.,) given to staff - documents on which input service tax credit taken were in the name of registered office/top management personnel - responsibility to discharge burden cast under Rule 9(6) of CENVAT Credit Rules, 2004 - duty paying documents - Held that:- the issue is adequately covered by the judgment of Hon'ble High Court of Gujarat in the case of CCE vs Excel crop .....

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u Mohan Damodhar, Member (Technical) Sh. P.V.B. Chary, Advocate for the Appellant. Sh. Nagraj Naik, Deputy Commissioner (AR) for the Respondent. ORDER The dispute in the present appeal is in regard to disallowance of input service tax credit amounting to ₹ 47,620/- taken on telephone charges (landline and mobile etc.,) which were given to staff, imposition of mandatory penalty under Rule 15 (2) of CENVAT Credit rules read with Section 11AC of Central Excise Act, 1944 and interest under Sec .....

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hey have availed input service credit and therefore proviso to Section 11A (1) was invoked. 1.2 Adjudicating authority confirmed the proposals made in SCN vide OIO dated 29-11-2013. Upon filing appeal, the Commissioner (Appeals) allowed CENVAT Credit to an extent of ₹ 19,13,218/- out of the total demand confirmed in OIO amounting to ₹ 19,60,838/- and disallowed an amount of ₹ 47,620/- and imposed equal amount of penalty u/R 15(2) read with Section 11AC vide OIA dated 04-12-2014 .....

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