2013 (11) TMI 450

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..... er submitted on 13.8.2010. In the adjudication order despite noticing that Rs.6.02 crores was remitted by the petitioner towards exempted services provided for the period prior to November 2008, utilising its Cenvat credit, the adjudicating authority ordered recovery of Rs.5,42,11,516/- for having wrongly availed credit to this extent and ordered recovery thereof, under Rule 14 of Cenvat Credit Ru .....

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..... envat Credit Rules 2004. For the period prior to November 2008, the petitioner who was providing various taxable services, had provided only services which are exempt from the liability to tax under provisions of the Finance Act, 1994. Certain input services received by the petitioner during the period prior to November, 2008 were utilised for providing taxable output services, provided subsequent .....

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..... t, the adjudicating authority ordered recovery of Rs.5,42,11,516/- for having wrongly availed credit to this extent and ordered recovery thereof, under Rule 14 of Cenvat Credit Rules, 2004. This order was passed, as already adverted to, despite noticing that the petitioner had remitted Rs.6.02 crores, consistent with provisions of Rule 6 of the Cenvat Credit Rules, 2004. 3. For the aforesaid rea .....

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