9911796707
TMI Blog2018 (10) TMI 705X X X X Extracts X X X X X X X X Extracts X X X X ..... us dates with proposals to recover ineligible Cenvat credit totaling to Rs. 55,86,302/- on the grounds that input services pertaining to such credits were not used for providing output services and that such services do not fall within the meaning of "input services" as defined in Rule 2 (l) of the Cenvat Credit Rules, 2004. 1.2 After due process of law, the original authorities dropped proceedings in respect of Rs. 53.09,310/- holding that the credit is eligible and disallowed Rs. 2,76,992/- as ineligible and confirmed demand to that extent. Details are given below:- (Amount: in Rs.) Sl.No. Amt. of duty proposed in SCNs Order-in-Original No., date Amount dropped Amount confirmed Amount of penalty imposed under Rule 15 (1) of CCR, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim. He relied upon the decision in the case of M/s. Pepsico India Holding P. Ltd., Vs Commissioner of Central Excise, Mumbai- II reported in 2017 (349) E.L.T.665 (Tri.-Mum.) to argue that credit ought to be allowed on xerox copies when there is no dispute with regard to payment of service tax. 2.2 With regard to Rs. 36,296/-, learned consultant submitted that the credit has been disallowed stating that the appellants have availed credit on downloaded copies of invoices were not signed by overseas job worker. He submitted that these amounts pertain to charges paid for import of services and the appellants have paid service tax on reverse charge mechanism based on challans. Rule 9(1)(e) of Cenvat Credit Rules, 2004 states that the challans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he tune of Rs. 2,766/-. The said demand is, therefore, upheld. 8. Credit to the tune of Rs. 1,12,254/- is disallowed for the reason that the appellants have not produced invoices. The appellants admit that they are not eligible for this credit, but contend that they have already reversed it before issuance of show-cause notice and, therefore, are not liable to pay interest or penalties. In this regard, after hearing the submissions, I find that the records are not so clear as to the fact of reversal of credit by the appellants. Therefore, I am of the view that this issue requires to be relooked by the adjudicating authority. In case the appellants have reversed the credit, the penalty on this score cannot sustain as per the decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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