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TMI Blog2023 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... Ghosh , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR The Appellant, Bureau of Indian Standards is a part of Ministry of Consumer Affairs. They were issued Show Cause Notice on the following grounds:- (a) They have provided Intellectual Property Right services. (b) They have provided Commercial Training or Coaching Services. (c) They have availed excess Cenvat Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating Authority to the effect that they have paid excess Service Tax to the extent of Rs.14,27,916/- during the period 2005 to 2010. He had also brought to the notice of the Adjudicating Authority that Service Tax payment of Rs.12,720/- on account of Conference Consulting and Training Fees has already been deposited with the Service Tax Department by way of GR-7 Challan which was not considered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has gone through the Chartered Accountant's Certificate and has held that the issue as to whether the Refund of Rs.14,27,916/- is to be granted or nor is not part of the SCN proceedings on hand. Therefore, as the Appellant did not contest the demand an account of Coaching and Training Services" and towards wrong availment of Cenvat Credit, the Adjudicating Authority has confirmed the entire demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at this Challan has been mis-placed and the same is not available nor the same has been enclosed along with Appeal Papers. In such a case, the Bench has no means to verify the veracity of this claim. Therefore, the Appeal to the extent of Rs.106,107/- stands dismissed. 7. In respect of the confirmed demand of excess Cenvat Credit availed to the extent of Rs.194,600/-, since the Appellant is not c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant sould deposit Rs.1,06,107/- and 1,94,600/- along with applicable interest. (ii) Considering the fact that Appellant is working under the Ministry of Consumer affairs, the penalty imposed is reduced to 25% subject to the Appellant paying the Service tax amount along with interest within 30 days from the date of receipt of communication of this order. (iii) If the Appellant fail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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