2018 (5) TMI 673

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....espondent ORDER A show cause notice was issued for denying and recovery of cenvat credit under Rule 14 of Cenvat Credit Rules, 2004 on the input service distributed. The demand was confirmed and upheld by the Commissioner (Appeals). Therefore, the appellant is before me. 2. Shri Mehul Jivani, learned Chartered Accountant appearing on behalf of the appellant, submits that the demand under Rule 1....

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....ry on the ground that the input service viz. air travel agent service, is not admissible as the service related to business activity shall exclude on the definition of input service with effect from 1.4.2011. I find that Rule 14 applies to the person who avails credit wrongly which is recoverable. In the present case, the appellant has not availed the credit whereas they have distributed the input....