HANDA REFRIGERATION Vs. COMMISSIONER OF C. EX., GURGAON

JUDGEMENT

(1.) THIS appeal is against the cause stated in para 6 of show cause notice as under : -

(2.) During the period 1 -10 -2005 to 31 -3 -2006 the assessee has taken and utilized cenvat credit of Rs. 1,21,261/ - on purchase of PMP Certificate and Rs. 34,573/ - on Royalty paid to whirlpool which do not appears to be input service for providing service of Maintenance and Repair provided by the assessee. Hence cenvat credit of Rs. 1,55,834/ - wrongly taken and utilized is liable to be disallowed and recovered from them under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 73 of Finance Act, 1944 along with interest under Section 75 of the Act ibid.

(3.) WHILE the cause stated in Para 6 of show cause notice demonstrates that service tax paid against purchase of PMP certificate and payment of royalty were sought to be utilised towards liability against Maintenance & Repair service provided by appellant, both the authorities proceeded according to their own choice contrary to law.