TMI Blog2019 (3) TMI 819X X X X Extracts X X X X X X X X Extracts X X X X ..... her input services - Held that:- The adjudicating authority has only considered three service viz. Works Contract, Electrical Works and Hiring of Tugs for decision on their eligibility for CENVAT credit. Further, the original authority have not considered the material furnished by the appellant to prove that the said services fall in the definition of ‘input service’. Pest control services - Advertising service - Event Management service - Electrical Works - Erection, Commissioning and Installation of DG Set service - Held that:- The Commissioner (A) has merely confirmed the Order-in-Original without considering the submissions of the appellant and the various case laws relied upon by the appellant in support of their submission. In vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant demanding for CENVAT credit of ₹ 57,95,788/- along with interest and imposition of penalty. The Additional Commissioner, Central Excise Service Tax, Mangaluru vide his Order-in-Original dated 22.12.2017 confirmed the demand of total Service Tax of ₹ 42,98,250/- along with interest and imposed penalty of ₹ 42,98,250/- under Rule 15(3) of the CCR, 2004 read with Rule 78(1) of the Finance Act, 1994. Also the credit reversed of ₹ 30,16,763/- and ₹ 3,85,839/- paid was appropriated against the demand. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner (A) who rejected the same. Hence, this appeal. 3. Heard both sides and perused the records. 4. Learned Counsel fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 and appropriated and the disputed input services in a tabular form which is reproduced herein below. Nature of Service Confirmed Demand Amount Paid Challan No. 18987 dated 02.04.2015 Amount Paid Challan No. 01883 dated 28.11.2016 Balance Rent-a-cab Service 30,34,610 30,16,763 17,249 598 Insurance of Tugs Floating structures 74,681 - 19,189 55,492 Pest Control Service 60,202 - 59,817 385 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the amounts so paid in terms of Section 73(3) of the Finance Act, 1994 and Section 11A (2A) of the Central Excise Act, 1944 and in case of short payment, the Central Excise Officer shall initiate proceedings only to the extent of the amount short paid. For this submission, he relied upon the following decisions: CCE ST, LTU, Bangalore v. Adecco Flexione Workforce Solutions Ltd, 2012 (26) STR 3 (Kar.). CST, Bangalore v. Master Kleen, 2012 (25) STR 439 (Kar.). CCE, Nagpur v. Galaxy Construction Pvt Ltd, 2017 (48) STR 37 (Bom.). CCE ST, Pune-III v. Venkateshwara Hatcheries Pvt Ltd, 2016 (42) STR 565 (T) Bhoruka Aluminium Ltd v. CCE ST, 2017 (51) STR 418 (T-Bang). 4.2. He further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt-a-Cab service and other services, the Revenue should not have issued the SCN as there was no suppression of fact with intent to evade payment of Service Tax. Therefore, I set aside the imposition of penalty equal to the CENVAT credit of ₹ 34,02,602/- along with interest of ₹ 5,85,931/- which is paid before the issue of SCN. As far as other input services are concerned, I find that the adjudicating authority has only considered three service viz. Works Contract, Electrical Works and Hiring of Tugs for decision on their eligibility for CENVAT credit. Further, I find that the original authority have not considered the material furnished by the appellant to prove that the said services fall in the definition of input service . F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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