TMI Blog2018 (1) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... ha Podwal, AR For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 28.10.2016 passed by the Commissioner (A), whereby the Commissioner (A) has partially allowed the appeal of the appellant and partially dismissed and confirmed the demand. 2. Briefly the facts of the present case are that the appellants had availed the CENVAT credit of the duty paid on various invoices which cannot be said to fit in the definition under Rule 2 of the CENVAT Credit Rules, 2004. They had availed credit on the basis of the invoices pertaining to motor vehicles as capital goods, credit of service tax on penal rent to M/s. NMPT, credit of motor vehicle cess, credit on irregular documents, credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - B CC on Penal Rent paid on NMPT - Rs.17,424/- Contesting C CC on Motor Vehicle Cess - Rs.11,901/- Contesting D CC on Rent paid on NMPT - Rs.8,99,413/- Contesting E CC on Residence of MD and warehouse Rs.55,238/- Rs.15,450/- Not contesting F CC on repair of weighbridge Rs.3,193/- - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal and the High Court. He further submitted that out of the seven input services on which the CENVAT credit has been denied by the Commissioner (A), he is not contesting CENVAT credit on residence of Managing Director and warehouse and secondly, he is not contesting service tax on supply of tangible goods. He further submitted that the Commissioner (A) has rejected the CENVAT credit on the rent paid to New Mangalore Port Trust (NMPT) solely on the ground that the credit was availed on the basis of receipt issued by NMPT and the appellant themselves have calculated the service tax and availed the CENVAT credit and that the said receipt issued by NMPT was not an eligible document prescribed under the law. He further submitted that the amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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