9911796707
TMI Blog2018 (11) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal allowed - decided in favor of appellant. - E/20090/2018-SM - Final Order No. 21699/2018 - Dated:- 1-11-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri Pradyumna G.H. Advocate For the Appellant Smt. Kavita Podwal, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 19/09/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant. 2. Briefly, the facts of the present case are that the appellants are engaged in the manufacture and clearance of Flexible Polyurethane Cushion falling under Chapter 94 of CETA, 1985 and are also registered with Service Tax for rendering/receiving various ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted the same. Hence the present appeal. 3. Heard both sides and perused records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable in law on the basis of limitation as well as on merits. He further submitted that the show-cause notice was issued by the Department on 29/07/2015 proposing to demand CENVAT credit of ₹ 3,05,426/- for the period from 04/10/2013 to 29/12/2014 and a substantial part of the demand is beyond limitation. He further submitted that there is no allegation of suppression of fact with intent to evade the payment of duty in the show-cause notice. He also submitted that proviso of extended period was not mentioned in the show-cause notice. Further the appellant has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who are registered under Central Excise as Dealer and had passed on the cenvat credit even though all the goods falling under Customs Tariff had been exempted from payment of such cesses. He further submitted that the appellant had paid cess to the Dealer and has taken the CENVAT credit on the basis of valid invoices and therefore the CENVAT credit availed at the recipient end cannot be denied as long as it is cleared that the recipient had paid the supplier the full payment including the education cess and secondary higher education cess. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both sides and perusal of records, I find that the appellants have taken the CENVAT credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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