2018 (9) TMI 755

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..... nvat credit availed by the respondent/OP was held to be inadmissible and duty demand as made, was confirmed by the first adjudicating authority with ancillary relief but the same was set aside by the Commissioner (Appeals) holding that such finding on invoicing procedure was too technical - It is apparently clear that no such inconvenience would be forthcoming in staying the impugned order appeale .....

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..... cenvat credit to the tune of ₹ 27,83,751/- holding the same as inadmissible along with imposition of interest and penalty. 2. The stay petition reveals that appellant department has a strong case in its favour and unless order-in-original allowing the appeal setting aside the duty demand etc. is stayed, there will be revenue loss to the government. During the hearing of the petition, ld. .....

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..... ent/OP was held to be inadmissible and duty demand as made, was confirmed by the first adjudicating authority with ancillary relief but the same was set aside by the Commissioner (Appeals) holding that such finding on invoicing procedure was too technical. Be that as it may, bereft of discussion on the merit of the case, it is apparently clear that no such inconvenience would be forthcoming in sta .....

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