Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 719 - CESTAT NEW DELHIDenial of CENVAT Credit – Appellant contends that appeal should be treated as Service Tax appeal and Appellate Authority has no power to condone delay – Revenue contends that appeal should be treated as an excise appeal – Held That:- Original adjudicating authority denied CENVAT Credit as per Rule 14 of Cenvat Credit Rules, 2004 – Appellant is a manufacturer and utilizer of credit for payment of duty of excise - Such matters are being treated as Excise matters – No mistake found in order of Tribunal – Decided against the Appellant.
|