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2010 (1) TMI 404 - AT - Central ExciseCenvat Credit- Cenvat Credit of service tax paid on various services amounting to Rs. 2,71,935/- has been denied on the ground that when the ER-1 return filed by the appellant in the month of September 2006, the opening balance was shown as Rs. 2,71,935/- whereas there was no closing balance for the month of August 2006 equal to this amount as credit of service tax taken. The show cause notice was issued on this ground and Original Adjudicating Authority also rejected the claim on this ground and demanded the Cenvat credit and imposed equal amount as penalty. However, Commissioner (Appeals) took a totally new stand and he said that the Cenvat credit register had not at all been maintained during the period from September 2004 to August 2006 and the same appears to have been prepared in the month of September 2006 by one person using one pen and bearing signature without date. Thus the Commissioner (Appeals) rejected the claim for Cenvat credit on a totally new ground which was neither before the Original Adjudicating Authority nor was in the show cause notice. Held that- disposal of appeal while hearing stay matter heard at length and nothing much left for final hearing.
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