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TMI Blog2017 (10) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order wherein Cenvat credit of Rs. 4,55,181/- has been denied and the penalty has also been imposed on the appellant. 2. The brief facts of the case are that during the course of audit, it was pointed out that the appellant has taken Cenvat credit of Rs. 4,20,283/- wrongly and also not paid service tax on account of wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit and reversal of Cenvat credit but at the stage of learned Commissioner (Appeals), they raised the issue, the learned Commissioner (Appeals) considered the same and passed the order on merits by denying Cenvat credit on the premise that Cenvat credit availed by the head office was transferred on photocopy of the invoices which is not the proper document as Rule 2 (9) of Cenvat Credit Rules, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 6. Heard the parties considered the submissions. 7. I have gone through the show cause notice. In the show cause notice it has been discussed that the appellant has availed Cenvat credit wrongly to the tune of Rs. 4,20,283/- and not paid the service tax of works contract service to the tune of Rs. 29,336/- and Rs. 5,562/- on account of immovable property but in the show cause notice there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office. In that circumstances, the Cenvat credit cannot be denied to the appellant as it is not disputed that the appellant has not received the services and not paid the service tax. Therefore, the appellant is entitled to avail the Cenvat credit to the tune of Rs. 4,20,283/- and the order of denial of Cenvat credit of Rs. 4,55,181/- is contrary to the facts of the case. 8. Further, I find that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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