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)
\nShri R.G. Choudhary, Consultant – for the appellant
\nShri P. Junega, DR – for the respondent
\nJUDGEMENT
\nPer Archana Wadhwa:
\nAfter 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Dynamic Cables Pvt. Ltd. Versus CGST & CE, JaipurCentral Excise2018 (7) TMI 1336 – CESTAT NEW DELHI – TMICESTAT NEW DELHI – ATDated:- 14-6-2018Appeal No. E\/50998\/2018-SM – Final Order No. 52240\/2018Central ExciseHon'ble Mrs. Archana Wadhwa, Member (Judicial) Shri R.G. Choudhary, Consultant – for the appellant Shri P. Junega, DR – for the respondent JUDGEMENT … Continue reading “M\/s Dynamic Cables Pvt. Ltd. Versus CGST & CE, Jaipur”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12734","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12734"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12734\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nHis only contests is to confirmation of interest and imposition of penalties. As regards i<\/p>\n
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