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M/s Kesar Enterprises Ltd. Versus C.C.E., Meerut-II

2015 (10) TMI 2218 - CESTAT NEW DELHI

Disallowance of CENVAT Credit - Invocation of extended period of limitation - Suppression of facts - Held that:- Commissioner (Appeals) has found that the issue involved is more in the nature of interpretation of law, and the facts placed on record d .....

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n of penalty. Taking note of the same the Commissioner (Appeals) has set aside the penalty imposed. This being the facts the appellants do have a strong case of limitation in their favour. On such grounds I am of the view, that the demand is barred b .....

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r the Respondent: Shri R.K. Grover, DR ORDER Per: Sulekha Beevi 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, Ca .....

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ch 2007 on various input services. 3. The Ld. Counsel appearing on behalf of the appellants challenged the impugned order both on limitation as well as on merits. The credit on insurance service (insurance of plant, machinery and finished goods excep .....

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e notice is dated 29/11/2010. On behalf of the appellants it is submitted that the demand is time barred as there was no suppression of facts or willful mis-statement fraud or collision with intent to evade payment of service tax. That the Commission .....

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efinition of input services under the Central Excise Act, 1944 and therefore the extended period of limitation is not invocable. On perusal of the impugned order it is seen that the Commissioner (Appeals) has found that the issue involved is more in .....

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