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TMI Blog2023 (7) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has taken Cenvat credit of service tax paid by M/s Agrawal Structure Mills Pvt Ltd although late. In that circumstances, the appellant has correctly taken the Cenvat credit on the invoices issued by M/s Agrawal Structure Mills Pvt Ltd, therefore, no proceedings is sustainable against the appellant. Appeal allowed. - Excise Appeal No. 50355 of 2021 - FINAL ORDER NO. 50943/2023 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services during the course of their activity. An audit was conducted March, 2017 in the premises of the appellant, it was found that appellant has availed Cenvat credit on the invoices issued by M/s Agrawal Structure Mills Pvt Ltd who is the selling agent of the appellant on commission basis as commission agent services provided to the appellant by selling their goods. It was found that although i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and penalty under Section 11AC of the Act is also imposed r/w Rules 15(2) of Cenvat Credit Rules, 2004. Against the said order, appellant is before me. 3. Shri Sudhir Malhotra, learned Counsel for the appellant, appeared before me and drew my attention to the show cause notice to say that on the one side, revenue is asking service tax from the commission agent that M/s Agrawal Structure Mills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of law and therefore, the same is to be set aside. 4. On the other hand, learned AR reiterated the findings of the impugned order and submits that the learned Commissioner (Appeals) has held that the appellant has taken Cenvat credit on the basis of fake invoices, in fact, no services has been received by the appellant. Therefore, Cenvat credit is to be reversed by the appellant. 5. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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