2015 (11) TMI 719

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..... 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. - E/2515/2012 - Misc. Order No. M/52463/2014-EX(DB) - Dated:- 11-7-2014 - Ms. Archana Wadhwa, Member (J) and Shri .....

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..... mits that appeal has to be treated as a Service Tax appeal, in which case the period to file appeal before Commissioner (Appeals) is of 3 months extendable by another 3 months by Commissioner (Appeals). As such the appellate authority has no power to condone the delay. 3. Learned DR appearing for the Revenue submits that the issue involved is availability of Cenvat credit in terms of the provis .....

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