2015 (12) TMI 6

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..... erred to any evidence on record, which was the main reason for the appellant authority to set aside the demand. They have simply reiterated that the respondent had paid back the Cenvat credit during investigation and as such cannot contest the same. I find no merits in the above stand of the Revenue. The payment of Cenvat credit cannot act as estoppel against the assessee to the contest the confir .....

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..... es issued by the registered dealer i.e. M/s. Bhagwati Trading Company, Faridabad. Certain investigation were conducted at the end of the registered dealer and a view was entertained that no inputs were supplied by M/s. Bhagwati Trading Company and only invoices were issued. Accordingly, based upon the said investigation, proceeding were initiated against the respondent for recovery of alleged in a .....

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..... dabad or received by M/s. Mahindra Stiller Auto Trucks. I find that in the show cause notice/impugned Order, there is a reference that the investigations conducted by the Directorate General of Central Excise Intelligence, West Block-VIII, R.K. Puram, New Delhi had revealed that M/s. Bhagwati Trading Co had passed on inadmissible Cenvat credit to the appellant M/s. Mahindra Stiller Auto Traders L .....

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..... ly exact in making specific and cogent allegations, in pinpointing and producing cogent evidence but in the instant case there is no such cogent evidence on record on the basis of which it can be concluded that no cenvatable goods had either been supplied by M/s. Bhagwati Trading Company (P) Ltd., B-279, Nehru Ground, NIT, Faridabad (registered dealer) or received by M/s. Mahindra Stiller Auto Tra .....

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..... erated that the respondent had paid back the Cenvat credit during investigation and as such cannot contest the same. I find no merits in the above stand of the Revenue. The payment of Cenvat credit cannot act as estoppel against the assessee to the contest the confirmation before the higher appellant authorities. 5. As such, I find no reasons to interfere in the impugned order of Commissioner ( .....

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