Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 447 - AT - Central ExciseCENVAT Credit - common input services used in manufacturing and trading activity - primary plea of appellant had been that the option available under rule 6 of CENVAT Credit Rules, 2004 for neutralisation of credit owing to inability to segregate ‘input services’ deployed in common was acknowledged by the Tribunal and the matter remanded back for the adjudicating authority to consider the option preferred by the assessee. HELD THAT:- The show-cause notice pertaining to the use of ‘input services’ in common for manufacturing as well as trading involving a demand of Rs.33,47,30,142/- for the period January 2008 to March 2011 had, on the former occasion, been limited to Rs.4,24,52,646/- in the adjudication order. The appeal which was allowed by way of remand then was that of assessee and not of Revenue, which has now been revised upward to Rs.24,89,73,043/-; it is settled law that in remand proceedings arising from appeal of assessee, the appellant cannot be burdened with liability that is more than that remanded in the first place. The confirmation of demand, many times over, upon the challenge to the first demand is contrary to law. Insofar as the disposal of that notice as well as the three other show-cause notices for the subsequent periods are concerned, it is found that the adjudicating authority has referred several times to the order that had been been extinguished by operation of order of the Tribunal on the former occasion. Matter remanded to the adjudicating authority for rendering a decision consistent with CENVAT Credit Rules, 2004 as directed in the remand by Tribunal on the former occasion without being influenced, in any manner, by any of the predecessor adjudication orders - appeal allowed by way of remand.
|