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2018 (3) TMI 1543 - CESTAT MUMBAIRefund claim - input services - renting of immovable property service - insurance service - outward octroi - Customs House Agent charges - Xerox machine and printing machine - appellant filed a refund claim on the ground that they are eligible for cenvat credit in respect of the services - Held that: - appellant have paid the interest and penalty and requested for waiver of SCN. This act of the appellant closed the entire proceedings. Thereafter, neither the department can issue any SCN nor the assessee can change their stand for the reason that the department has no opportunity to issue any further SCN. In the present case, the appellant has opted for the provision of Section 11A(6) & (7). Therefore the proceedings stand concluded and no grievance can be raised on behalf of either side. Appeal dismissed - decided against appellant.
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