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2020 (4) TMI 444 - CESTAT CHANDIGARHInterpretation of the remand order of this Tribunal - CENVAT Credit - input services - Outdoor Catering Service - HELD THAT:- On going through the said remand order of this Tribunal, it is clearly mentioned that the adjudicating authority shall verify the figures also. On verification of the figures, as contended by the appellant that they have borne the cost of tea and snacks provided to the employees free of cost, for the same, the adjudicating authority was also required to consider to allow Cenvat credit for inputs/input services used to provide tea and snacks. For proper verification of the figures of Cenvat credit reversal by the appellant, the same has not been done by the adjudicating authority in the remand order - No contrary evidence has been produced by the Revenue in their support of their claim that they are required to reverse total amount of Cenvat credit of ₹ 35,06,550/-. The appellant has rightly reversed the amount of ₹ 24,67,690/- - demand of account of reversal Cenvat credit of ₹ 10,38,860/- do not sustain - penalty also set aside - appeal allowed - decided in favor of appellant.
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