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2016 (11) TMI 1217 - CESTAT AHMEDABAD

2016 (11) TMI 1217 - CESTAT AHMEDABAD - TMI - CENVAT credit - commercial construction service for Director’s bungalow and maintenance of guest house - input services - Held that: - I find that providing of service at guest house and repairing service of Director’s bunglow 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, .....

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- GUJARAT HIGH COURT] - The matter is accordingly remanded to the Adjudicating Authority to ascertain the eligibility to pay 25% penalty as per judgments in the case of Harish Silk Mills - appeal allowed - decided partly in favor of appellant-assessee. - E/13267/2013 - A/11196/2016 - 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 .....

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rescribed at Rule 2(l) of CCR,2004, a demand notice was issued to them for recovery of said credit and proposal for imposition peanlty. On adjudication, the demand was confirmed with equal amount of penalty imposed under Rule 15(2) of CCR,2004. On appeal, the learned Commissioner (Appeals) rejected their appeal. Hence, the present appeal. 4. The learned Advocate for the Appellant submits that the above services viz. commercial construction service for Director s bungalow and maintenance of their .....

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