9911796707
TMI Blog2018 (12) TMI 1851X X X X Extracts X X X X X X X X Extracts X X X X ..... Facts of the case in brief are that the appellant is located in the State of Meghalaya and is availing the benefit of Notification No.20/2007- CE dated 25/04/2007. The above exemption notification entitles the appellant to claim refund equivalent to quantum of duty paid in a given month, other than by way of utilization of Cenvat Credit, subject to the maximum of duty payable on value addition t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. 5. On perusal of records, we find that during the period in dispute, out of total Centvat Credit availed by the appellant, an amount of Rs. 75,15,568/- was pertaining to various input services for which the appellant assessee discharged Service Tax on 31/03/2014 as a recipient of Service under the Reverse Charge Mechanism (RCM) in terms of Rule 6 of the Service Tax Rules, 1994. The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above Order is reproduced below:- "8. On going through the records of the case against M/s. Vishal Industries, it is seen that there are two allegations against them. The first allegation is that they have availed higher quantum of exemption under Notification No. 56/2002-C.E., dated 14-11-2002 by deferring the availment of cenvat credit, as a result of which lesser duty was paid through Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption. In view of this, this has to be treated as revenue neutral case and as such, there is merit in the appellant's plea that there was no intention to avail higher quantum of exemption. As regards, duty demand of Rs. 18,18,507/- on the value of the corrugated boxes applied by M/s. Vishal Industries free of charges, we are of prima facie view that since tin containers were marketable as such, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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