TMI Blog2018 (2) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... s decided that the respondent is entitled for credit to the ratio of 95% - the respondent shall get the cenvat credit on the services which was received and used for the purpose of their premises to that extent it cannot be denied - appeal dismissed - decided against Revenue. - E/86890/16 - A/91831/2017 - Dated:- 24-11-2017 - Shri Ramesh Nair, Member (Judicial) Shri Ajay Kumar Addl. Commr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as provided under Rule 4A of the Service Tax Rules, 1944 nor issued any invoices for input service for which they had availed Cenvat Credit as per Rule 9(1)(g) of the Cenvat Credit Rules, 2004. A show cause notice cum demand notice dt. 18.2.2015 was issued to the respondent which culminated into the issuance of the impugned orderin-original. Being aggrieved by the order-in-original the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit which is not supported by any Rule of Cenvat Credit Rules, 2004. The respondent have not followed the provisions of Rule 7 of Cenvat Credit Rules, 2004 by not taking the registration as ISD, no invoice of ISD was issued. He submits that since the respondent have availed credit wrongly is not admissible to them by resorting to suppression of fact therefore penalty under Section 11AC was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ajor portion of the credit therefore the malafide intention cannot be attributed to the respondent. Accordingly, the Commissioner (Appeals) finding for dropping the penalty under Section 11AC of the Act is proper and legal. Accordingly, I do not find any merit in the Revenue s appeal, hence the impugned order is upheld. The Revenue s appeal is dismissed. (Pronounced Dictated in court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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