2018 (4) TMI 655

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..... of Central Excise, Ghaziabad v. U. P. Telelinks [2015 (10) TMI 1156 - CESTAT NEW DELHI], where it was held that assessee is not required to pay any amount equivalent to 6% /8% of the value of inputs cleared as such or reversal of proportional credit attributable to input cleared - appeal allowed - decided in favor of appellant.
Shri M V Ravindran, Member (Judicial) Shri Rajesh Ostwal, Advocate for the appellant Shri DS Chauhan, Superintendent (AR) for the respondent This appeal is directed against Order-in-Appeal No: NKK/20/RGD/APP/2017 dated 06/09/2017 passed by the Commissioner of Central Excise & Service Tax (Appeals), Raigad 2. Heard both the sides and perused the records. 3. The issue that arises is whether the appellant is .....

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..... in order to arrive at the correct amount, has remanded the matter back to the adjudicating authority while upholding the penalties imposed and also the finding of the adjudicating authority that clearances of PPCP would amount to trading activity. 5. I find that the first appellate authority has totally mis-directed his findings on the main plea raised by appellant, Appellant had contended before the first appellate authority that PPCP which is received by them, imported as well as indigenously procured, were inputs as per the findings of the adjudicating authority in the proceedings initiated against the appellant. I find that the order-inoriginal No. 22/Ta10ja/R-V1/COMMWKA/2013-14 dated 28/06/2013 proceedings were initiated against the .....

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..... such, the assessee is required to reverse only Cenvat credit availed on such inputs. In judicial terms which has been contended by the assessee as mentioned hereinabove, if inputs is removed as such, in that case the assessee is required to reverse the credit availed on the inputs and not required to reverse proportionate credit on inputs service pertaining to such goods and required 6%/8% of the value of such goods. As revenue has failed to produce any evidence to show that appellant was involved in the trading activity, it may cleared inputs as such. In these set of facts, Cenvat Credit taken by the assessee on the input which are cleared as such, is attributable to proportionate reversal is not supported by cogent reasons. Therefore, as .....

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