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M/s Eimco Elecon (India) Ltd. Versus Commissioner of C. Ex. & S. Tax, Vadodara-I

2016 (11) TMI 1128 - CESTAT AHMEDABAD

CENVAT credit - services received and used in the guest house/farm house, away from the factory during the period from October 2010 to May 2011 - Held that: - providing of service at guest house which situated away from the factory premises cannot be .....

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the CENVAT credit availed, under Rule 15(1) of CENVAT Credit Rules 2004 is too harsh. Accordingly, considering the circumstances and in the interest of justice the penalty is reduced to ₹ 50,000/- appeal allowed - decided partly in favor of ass .....

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st OIA No.VAD-EXCUS-001-APP-290-13-14, dt.19.08.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara 3. Briefly stated the facts of the case are that the Appellant are engaged in the manufacture of excisable goods and they had availed .....

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al for penalty. On adjudication, the demand was confirmed and penalty of equal amount was imposed under Rule 15(1) of CCR,2004. On appeal, the learned Commissioner (Appeals) upheld the order of the Adjudicating authority and rejected their appeal. He .....

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rvice as defined in Rule 2(l) of CENVAT Credit Rules 2004. Further, he submits that the eligibility of CENVAT Credit on aforesaid service was in dispute during the relevant period and hence, imposition of equal amount of penalty on them under Rule 15 .....

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