2018 (9) TMI 755 – CESTAT MUMBAI – TMI – Stay on operation of an order – CENVAT Credit – The stay petition reveals that appellant department has a strong case in its favour and unless order-in-original allowing the appeal setting aside the duty demand etc. is stayed, there will be revenue loss to the government – Held that:- It is observed that cenvat credit availed by the respondent/OP was held to be inadmissible and duty demand as made, was confirmed by the first adjudicating authority with ancillary relief but the same was set aside by the Commissioner (Appeals) holding that such finding on invoicing procedure was too technical – It is apparently clear that no such inconvenience would be forthcoming in staying the impugned order appeale
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
at confirmed duty demand against cenvat credit to the tune of ₹ 27,83,751/- holding the same as inadmissible along with imposition of interest and penalty. 2. The stay petition reveals that appellant department has a strong case in its favour and unless order-in-original allowing the appeal setting aside the duty demand etc. is stayed, there will be revenue loss to the government. During the hearing of the petition, ld. AR for the department also submitted that respondent OP would continue to practice the same modus operandi to avail cenvat credit which is allegedly not admissible in view of improper invoicing etc. In response, the ld. Counsel for the respondent OP submitted that credit was not inadmissible but department alleged the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
bereft of discussion on the merit of the case, it is apparently clear that no such inconvenience would be forthcoming in staying the impugned order appealed against and mere apprehension that respondent may continue such practice in subsequent years to the disadvantage of department has no basis in view of the fact that Commissioner (Appeals) order was not made without the authority of law that would justify the assertion of the appellant department that the credit was definitely inadmissible. 4. On the other hand, the OP may be put to inconvenience since there is possibility of enforcement of order-in-original during pendency of appeal. Under the circumstances the stay petition filed on behalf of the appellant department, being devoid of m
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =