Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 369 - CESTAT CHANDIGARHCENVAT Credit - electricity is an excisable goods or not - demand of an amount equal to 10% of the electricity sold to PSEB and consumed by the appellant in their residential colony meant for their workers - applicability of Rule 6 of CCR - period from April 2006 to February 2009 - HELD THAT:- The appellant though had reversed the entire amount of Rs. 14,20,586/- availed on all input services (Manpower supply and Insurance Service) which has been used for generation of electricity but his defence is that in fact he was required to reverse only proportionate credit. The appellant has also furnished calculation chart of proportionate credit required to be reversed alongwith his reply to the show cause notice but the same was not considered by both the authorities. The main ground raised by the appellant before both the authorities regarding the non applicability of Rule 6 of CCR, 2004 has not been considered and not given any findings in the impugned order. There is no finding in the impugned order regarding the stand of the appellant to reverse only proportionate cenvat credit and not the whole cenvat credit on input services. This case needs to be remanded back to the Ld. Commissioner (Appeals) to decide afresh after considering all the pleas/grounds raised by the appellant - Appeal allowed by way of remand.
|