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2016 (11) TMI 1170 - CESTAT AHMEDABAD

2016 (11) TMI 1170 - CESTAT AHMEDABAD - TMI - CENVAT credit - rent paid in maintenance of their guest house - input services - Held that: - providing of service at guest house cannot be considered to be an input service and eligible to CENVAT Credit in view of the judgment of Hon'ble Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals Ltd [2011 (5) TMI 132 - GUJARAT HIGH COURT]. However, I find that while imposing penalty under Rule 15(2) of CCR,2004 both the authorities below had n .....

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ascertain the eligibility to pay 25% penalty - appeal allowed - matter on remand. - E/13266/2013 - A/11195/2016 - Dated:- 21-10-2016 - Dr. D.M. Misra, Member (Judicial) For Appellant: Shri R.C. Saxena, Advocate For Respondent: Shri A. Mishra, A.R. ORDER Heard both sides. 2. This appeal is filed against OIA No.VAD-EXCUS-001-APP-292-13-14, 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 .....

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r appeal. Hence, the present appeal. 4. The learned Advocate for the Appellant submits that the services rendered for maintenance of their guest house is eligible to CENVAT Credit being related to their business activity, hence satisfy the definition of input service 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 u .....

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