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TMI Blog2017 (11) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No.724/2014-CE dated 21.11.2014. 2. Heard both sides and perused records. 3. The issue that falls for consideration in these appeals are (a) Whether the appellant was required to reverse Cenvat credit of Rs. 1,07,284/- which was availed on photo copies of the invoices; (b) Whether the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice as well as the impugned order does not give any reasoning for the denial of such Cenvat credit. He would submit that as regards availment of Cenvat credit of input services availed before registration with Central Excise Department, appellant are rendering output services on which service tax is discharged and also registered with the department, hence were under an impression that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n them under the provisions of Rule 15(2) of the Cenvat credit Rules, 2004. He would submit that the penalties imposed be set aside. 6. Learned DR on the other hand, would submit that availment of Cenvat credit on the photo copies of the invoices, availing Cenvat credit twice on the same documents and availing Cenvat credit before the registration are all not procedural lapses and app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out registration is approx. Rs. 91,000/- which seems to be correct preposition of law and appellant would be eligible for the same is the law which is settled by the Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions P. Ltd. 11. As regards the reversal of Cenvat credit of further amount of approx. Rs. 95,000/- as per annexure-I to show cause notice, 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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