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2015 (10) TMI 1178 - CESTAT CHENNAI

2015 (10) TMI 1178 - CESTAT CHENNAI - TMI - Denial of CENVAT Credit - Denial of exemption claim - Ineligible documents - Held that:- Prima facie, the lower appellate authority has held that when the adjudicating authority took a different stand in the present appeal when compared to the earlier order passed by the same authority in respect of input services used in the co-generation plant. Revenue also has questioned the authority of authority's power stating that he should not have remanded the .....

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s related to construction activities. No doubt, appellate authority has not discussed the third issue in the impugned order. Therefore, taking into consideration of the overall facts and also taking into consideration that the case is already remanded to the adjudicating authority, there is no infirmity in the impugned order. However, it is directed that the adjudicating authority while deciding the denovo proceedings shall take into consideration of the input service credit denied on the inelig .....

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e is that the adjudicating authority in the OIO dated 23.07.2009, confirmed the order for recovery of ₹ 21,65,442/- as credit wrongly availed under Rule 14 of Cenvat Credit Rules and also demanded interest and imposed penalty of ₹ 2,000/-. The adjudicating authority has denied the credit availed by the respondent on the input services used in the co-generation plant, which in turn used for generation of electricity, which is exempted goods. He also denied the cenvat credit on various .....

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credit availed on co-generation plant. While remanding the case, he also directed the lower authority to re-examine in detail to pass clear findings on denial of cenvat credit on input services on various construction activities carried out by them. 3. Revenue in their grounds of appeal stated that the Commissioner (Appeals), the lower appellate authority should not have remanded the case and ought to have passed order on merits and also pleaded that he has not discussed the third issue in his .....

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