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TMI Blog2017 (12) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... deep Kumar Singh (Dy. Commr.) AR - for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is directed against Order-in-Appeal No.GZB-EXCUS-000-APP-947-16-17 dated 27.12.2016 passed by Commissioner (Appeals) Central Excise, Customs and Service Tax (Appeal-II), Noida. 2. Brief facts of the case are that the appellant submitted application for refund of amounts which were deposited as pre-de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old the amount debited by appellant inasmuch as such holding of said amount is without authority of law. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). The learned Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal. The learned Commissioner (Appeals) has taken into consideration of the observation of the Original Authority that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who has submitted that under Rule 3(3) of Cenvat Credit Rules, 2004 Cenvat Credit can be utilized only for payment of duty of Excise or Service Tax or for reversal of Cenvat Credit for clearances of inputs or capital goods and utilization of Cenvat Credit for payment of penalty is not provided in the said Rule 3(3) of Cenvat Credit Rules, 2004. 5. Having considered the rival contention and on pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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