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TMI Blog2017 (10) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... th the law - CENVAT credit has been set aside - penalty upheld - appeal allowed in part. - E/30499/2017 - Final Order No. A/31392/2017 - Dated:- 23-8-2017 - Mr. M.V. Ravindran, Member (Judicial) Sh. G. Prahlad, Advocate for the Appellant. Sh. Guna Ranjan, Superintendent (AR) for the Respondent. ORDER [Order per: M.V. Ravindran] 1. This appeal is directed against Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax paid by the various service providers on the ground that SSI exemption can only be extended when there is CENVAT credit is not availed during the period of exemption. Aggrieved by such an order an appeal was preferred before the first appellate authority. The first appellate authority by Order-in-Appeal No. 17/2014 (G) CE dated 19.02.2014 on merits held in the favour of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices, the Commissioner (Appeals) has decided in the favour of the appellant. When the matter was remanded back to the first appellate authority in the Final Order, the first appellate authority has again recorded findings on the merits of the case and denied the benefit of CENVAT credit to appellant. In my considered view, impugned order passed by the first appellate authority is traveling be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view, bulk of the demand which was raised on the ineligible CENVAT credit has been set aside. Hence the penalty imposed also needs to be set aside on that ground also, as regards the penalty imposed on the issue of availment of ineligible CENVAT credit on MS beams and angles I find it needs to be retained. In short penalty of ₹ 30,927/- is upheld and all other penalties and the demands wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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