2012 (8) TMI 824

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..... ustomers is admissible - Commissioner’s reliance on those decisions is appropriate and no evidence has been produced by the Revenue to show that the courier services were not used for the purpose for which the respondents have claimed to have been used - Following decision of CCE Raipur Vs. HEG Ltd. [2009 (7) TMI 562 - CESTAT, NEW DELHI], Rohit Surfuctants Pvt. Ltd. Vs. CCE [2008 (12) TMI 202 - CE .....

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..... and hence the respondent was not eligible for cenvat credit. Accordingly, show cause notice dated 29.09.09 was issued which after due process of law was decided vide impugned order wherein demand of Rs.4,01,901/- along with interest has been confirmed and equivalent penalty has been imposed. 2. Appeal filed by the respondent was allowed and therefore Revenue is in appeal. 3. Heard the ld. A. .....

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