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2019 (3) TMI 819

and interest of ₹ 5,85,931/- towards Rent-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, 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 is set aside. - Other 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 .....

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d that they have availed CENVAT credit of ₹ 30,34,650/- on Rent a Cab and ₹ 74,681/- on Insurance of Vehicles which are not eligible. Further, they have availed CENVAT credit on certain services which were used/consumed in their facilities outside the registered premises such as NMPT colony, school etc. Therefore, a SCN dated 25.05.2017 issued to 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, 200 .....

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He further submitted that the Commissioner (A) in the impugned order has merely reiterated the findings of the Additional Commissioner without examining the legal position. The Learned Counsel in their written submission has given the details of the CENVAT credit demanded in the SCN, amount of CENVAT and interest paid before the issue of SCN dated 25.05.2017 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 - 59,8 .....

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struction 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 that with regard to other services for which the CENVAT credit has been denied fall in the definition of input service but the Additional Commissioner in the Order-in-Original has considered only three services viz. Works Contract, Electrical Works and Hiring of Tugs and there is no discussion or decision in respect of the other services. Learned Counsel also submitted that all the input services on which CENVAT has been denied fall in the definition of input service and has been held to be input service by various decisions .....

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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 . Further, I find that with regard to the Pest Control service, Advertising service and Event Management service, Electrical Works, Erection, Commissioning and Installation of DG Set service, there is no finding by both the authorities. 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 view of all these, I am of the considered view that this case needs to be remanded back to the orig .....

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