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TMI Blog2023 (4) TMI 1328X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of DECCAN CEMENTS LTD, M/S BHARATHI CEMENT CORPORATION PVT LTD, M/S ZUARI CEMENT LTD, M/S PENNA CEMENT INDUSTRIES LTD UNIT IV, I, M/S RAIN CEMENTS LTD VERSUS COMMISSIONER OF CENTRAL TAX, RANGAREDDY, TIRUPATI GST, COMMISSIONER OF CUSTOMS, CENTRAL EXCISE SERVICE TAX, NELLORE, TIRUPATI [ 2019 (7) TMI 764 - CESTAT HYDERABAD] has gone into the issue as to whether the Appellants are eligible ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the Appellant. Shri A V L N Chary, Authorised Representative for the Respondent. ORDER The Learned Counsel submits that the issue in the present Appeal is stands decided against them by this Tribunal. He prays that the Early Hearing Petition may be allowed and the Appeal itself may be taken up. We allow the Early Hearing Petition. With the consent of both the sides the Appeal itself is taken ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order No. A/30684-30692/2019 as reported in 2019 (7) TMI 764 CESTAT HYDERABAD has gone into the issue as to whether the Appellants are eligible to take the CENVAT Credit on Clean Energy Cess. The Tribunal has held as under: 21. As far as the imposition of penalties are concerned, we find that this is an interpretational issue and it is possible for the assessees to have held a genuine belief that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respectfully following these case laws, we dismiss the Appeal filed by the Appellant in respect of Rs. 5,30,11,207/- taken by them as CENVAT Credit for the Clean Energy Cess. The Appeal in respect of CENVAT Credit taken on Clean Energy Cess of Rs. 5,30,11,207/- and Rs. 2,92,50,364/- is rejected. The penalty of Rs. 10 lakhs and Rs. 1 lakh imposed stands set aside. 6. Appeal allowed partly by dropp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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