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2021 (12) TMI 903 - AT - Central ExciseReversal of CENVAT Credit - exempt services or not - input services attributed to LPG manufactured and cleared under PDS under exemption and amount which was paid /reversed is eligible for refund to the respondent - HELD THAT:- The identical issue only for the different period i.e. April 2015- March 2016 came up before this Tribunal and this Tribunal in C.C.E. & S.T. -RAJKOT VERSUS RELIANCE INDUSTRIES LIMITED [2021 (10) TMI 529 - CESTAT AHMEDABAD] dismissed the appeals filed by the revenue holding that respondents is not required to pay any amount under Rule 6(3) in respect of LPG cleared under exemption under PDS. Therefore, the amount paid by the respondent was liable to be refunded to them. The issue in the above case and the case in hand is absolutely identical and the only difference is of period. Therefore, following the above order, the appeals filed by the revenue are not sustainable. Appeal dismissed - decided against Revenue.
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