2015 (10) TMI 2218

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..... C.S. This appeal is filed challenging the impugned order disallowing Cenvat credit. 2. The appellants are manufacturers of Sugar, Molasses, Denatured Spirit, Special Denatured Spirit, Carbon Dioxide etc. in the factory at Baheri. They are also availing Cenvat credit of service tax paid on input services. The appellants were issued show cause notice dated 29/11/2010 proposing to disallow Cenvat c .....

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..... That the Commissioner (Appeals) has held that there was no intention on the part of the appellants to evade payment of duty/avail wrongful credit, and has rightly set aside the penalty, observing that the issue involved in the case was regarding interpretation of the definition of input services under the Central Excise Act, 1944 and therefore the extended period of limitation is not invocable. O .....

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