9911796707
TMI Blog2023 (6) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... TECHNICAL ) And HON'BLE DR. SUVENDU KUMAR PATI , MEMBER ( JUDICIAL ) Shri Bhilegonkar Deepak , Addl. Commissioner for the Appellant Shri Rajesh Ostwal , Advocate , for the Respondent alongwith Ms. Hanisha Jatania , Chartered Accountant ORDER PER : Dr. Suvendu Kumar Pati Reversal of the order denial Cenvat Credit to the Respondent by the Commissioner (Appeals) vide his above referred order by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the factory of the Respondent. All the four show-cause notices were Adjudicated vide common Order-in-Original No. 40/LTU/2011/ADDL./MK on dated 07.02.2012 confirming the duty demand and equal penalty of Rs.30,76,368/- each under Rule 25 of the Central Excise Rules, 2002. In the appeal preferred by the Assessee, Commissioner (Appeals) vide his detailed order dated 7.12.2012 had set aside the Order- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. On the other hand in citing judicial decisions reported in 2015 (1) TMI 543 - CESTAT Mumbai, 2022 (6) TMI 819 - CESTAT Ahmedabad & 2019 (9) TMI 1194 - CESTAT Mumbai passed by the CESTAT in appellant's own case he argued that consistently this Tribunal has allowed benefits of availment of input services to the present Respondent in respect of Service Tax paid towards handling charges of Fl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich had got no relation to the manufacturing activities apart from the fact that in complete disregard of Circular dated 22.8.2019 issued by the Government of India that aimed at minimization of litigation on the ground of monetary limits and judgment of the Hon'ble Bombay High Court passed in the case of CCE Vs. Dorf Ketal Pvt. Ltd. reported in 2019 (366) ELT 66 (Bom.) the Department is pursuing ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
