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M/s Ultra Tech Cement Ltd. Versus Commissioner of Central Excise, Nagpur

2015 (10) TMI 2284 - CESTAT MUMBAI

Denial of CENVAT Credit - Various services - Imposition of interest and penalty - Held that:- It is undisputed that the services on which CENVAT Credit were availed are used in the residential colony by the appellant. This issue is no more res integr .....

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not be availed as CENVAT Credit. In view of the law being settled, the demand of CENVAT Credit as ineligible and the interest thereof is correct and needs to be upheld. - Bench on an identical issue, set aside the penalties relying upon the judgement .....

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he very same appellant. Accordingly, the penalties imposed on the appellant are set aside. - Decided partly in favour of assessee. - Appeal No. E/89327, 86340 and 86098/13 - Dated:- 10-6-2015 - Hon ble Mr. M.V. Ravindran, Member (Judicial),J. For the .....

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d 31.12.2012 and NO. PVR/230 to 235/NGP/2012 dated 26.11.2012. Since these appeals raise the same question of facts and law, they are being disposed of by a common order. 2. Heard both sides and perused the records. 3. The issue involved in these cas .....

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esidential colony by the appellant. This issue is no more res integra as the Hon'ble High Court of Bombay in the case of CCE v. Manikgarh Cement - 2010 (20) STR 456 (Bom.) has allowed the appeal of the Revenue and held that the services which are .....

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