M/s Dynamic Cables Pvt. Ltd. Versus CGST & CE, Jaipur
Central Excise
2018 (7) TMI 1336 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 14-6-2018
Appeal No. E/50998/2018-SM – Final Order No. 52240/2018
Central Excise
Hon'ble Mrs. Archana Wadhwa, Member (Judicial)
Shri R.G. Choudhary, Consultant – for the appellant
Shri P. Junega, DR – for the respondent
JUDGEMENT
Per Archana Wadhwa:
After hearing both the sides, I find that during the period April 2011 to July 2012, the appellant availed Cenvat credit of duty on the basis of the invoices issued by their head office. Scrutiny of their records revealed that a part of the credit was availed in respect of common services, which were relatable to their second uni
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
stration as input service distributed cannot be held to be as irregular. The said decision stands confirmed by the Hon'ble Gujarat High Court when the appeal filed by the Commissioner was rejected reported as 2015 (323) ELT A76 (SC). However, ld. Advocate fairly agrees that though the said decision covers the issue as also the fact that Commissioner (Appeals) has himself extended the benefit for the subsequent period vide Order-in-Appeal No. 05(SJ)/CE/JPR 2018 dated 20.1.2018, but submits that as they have not contested the confirmation before the lower authorities and as such, they are not in a position to challenge the same now before the Tribunal.
His only contests is to confirmation of interest and imposition of penalties. As regards i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =