2016 (12) TMI 335

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..... s in appeal against the impugned order wherein the cenvat credit availed by the appellant on various services have been denied. 2. The facts of the case are that the appellant is engaged in the manufacturer of caffeine Anhydrous and during the period from June, 2009 to May, 2010, the appellant availed the cenvat credit on service tax paid on the services provided by the contractor under the categ .....

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..... he activity of dismantling of pipe line and Civil Works. I have gone through the definition of input services as per Rule A(I) of the CCR, 2004 and hold that as the appellant has availed cenvat credit on the dismantling of pipe line and Civil Works for change of dismantling of pipe line in their factory, therefore, as these services has been availed by the appellant for renovation of pipe line, th .....

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..... 05) the appellant is denied. As the appellant has availed inadmissible cenvat credit of (Rs.1426+3805 +1020) without any cover of invoices therefore, the appellant is liable to be penalised for availment of cenvat credit. As the appellant has paid the amount of inadmissible cenvat credit availed along with interest, therefore, penalty is reduced to 25% of the demand i.e. 25% of (Rs. 1426+3805+1020 .....

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