2018 (1) TMI 348

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..... ishra (Advocate) for Respondent ORDER Per : Anil G. Shakkarwar Present appeal filed by Revenue is arising out of Order-in-Appeal No. MRT/EXCUS/000/239/APPL-I/2015-16 dated 28.09.2015 passed by Commissioner (Appeals-I) Central Excise, Meerut. 2. It appeared to Revenue that during the period from March, 2008 to March, 2012 Cenvat Credit of Rs. 12,83,280/- + Rs. 43,078/- + Rs. 11,239/- was not ad .....

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..... issioner (Appeals). 3. Learned Commissioner (Appeals) decided appeal through impugned Order-in-Appeal wherein he has allowed Cenvat Credit of service tax paid on rent prior to registration on the basis of ruling by Karnataka High Court in the case of mPortal India Wireless Solutions Pvt. Ltd. vs. CST reported at 2012 (27) STR 134 (Kar.). Further, the learned Commissioner (Appeals) has accepted in .....

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..... ginal Authority to verify whether services were received by the respondent. Learned Commissioner (Appeals) has also set aside penalty imposed under Section 11AC of Central Excise Act, 1944 read with Rule 15 of Cenvat Credit Rules on the respondent holding that respondent had regularly filed ER-1 and ST-3 returns and therefore, there was no suppression. Learned Commissioner (Appeals) has upheld the .....

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..... the respondent who has submitted that they are not contesting the said Order-in-Appeal in respect of denial of Cenvat Credit of Rs. 39,655/- and Rs. 1,393/-. He has further submitted that order passed by the Commissioner (Appeals) in respect of admissibility of Cenvat Credit of service tax paid on rent prior to registration is sustainable as held by Hon'ble High Court of Allahabad in the case of C .....

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..... ng aside penalty imposed on the respondent under Rule 15 of Cenvat Credit Rules read with Section 11 AC of Central Excise Act, 1944. I, therefore, find that the findings by learned Commissioner (Appeals) are sustainable. Therefore, I dismiss the appeal filed by Revenue. The respondent shall be entitled for consequential relief as per law. ( Dictated and pronounced in Court )
Case laws, Decisi .....

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