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2016 (11) TMI 99 - CESTAT BANGALORE

2016 (11) TMI 99 - CESTAT BANGALORE - TMI - Denial of CENVAT credit - input services - office on rent - car parking services - Rule 2(l) of CCR, 2004 - Held that: - reliance placed on the decision of KPMG vs. CCE, New Delhi [2013 (4) TMI 493 - CESTAT NEW DELHI] where it was held that car parking facilities is held to constitute input service and eligible to claim CENVAT credit. - Reliance also placed on the decision of Carrier Airconditioning & Refrigeration Ltd. vs. CCE [2016 (4) TMI 103 - .....

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dent ORDER The present two appeals are directed against the common impugned Order-in-Appeal passed by the Commissioner (A) vide his order dated 17.7.2014 vide which he has upheld the Order-in-Original but dropped the equal amount of penalty imposed on the appellant. As the issue is identical in both these appeals, they are being disposed of by this common order. Briefly the facts of the present case are that the appellants are engaged in the manufacture of Access Control Cards and Card Holders f .....

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mmovable properties and on car parking charges are beyond the purview of input service as defined under Rule 2(l) of CCR, 2004 and the same amounts to irregular availment of CENVAT credit. But Assistant Commissioner after considering the reply from the appellant confirmed the demand vide his order dated 29.3.2013/28.2.2014. Aggrieved by the said order, appellant filed appeals before the Commissioner (A). The Commissioner (A) upheld the Order-in-Originals except dropping equal amount of penalty o .....

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