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2015 (11) TMI 232 - CESTAT NEW DELHI

2015 (11) TMI 232 - CESTAT NEW DELHI - TMI - Denial of refund claim - CHA Service - Section 11B - CENVAT Credit - Held that:- The order dated 24.12.2009 was passed in adjudication proceedings initiated by a show cause notice alleging illegal availment of cenvat credit and for recovery of the same along with interest and penalties. These proceedings culminated in the order dated 24.12.2009 whereunder the finding is recorded that the appellant was disentitled to avail cenvat credit, but the procee .....

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09 and the conclusion thereon that the appellant irregularly availed cenvat credit estopps the appellant for canvassing such a contention. The conclusion of the authorities below that the appellant was disentitled to refund of ₹ 12,48,993/- is therefore impeccable and warrants no appellate intervention. - Decided against assessee. - Service Tax Appeal No. 1442 of 2011 - Final Order No. 53167/2015 - Dated:- 7-10-2015 - Hon ble Mr. Justice G. Raghuram, President For the Appellant : Shri B. S .....

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acts may be noticed. The appellant is a manufacturer of Terry Towels and other made up textile articles as a 100% EOU. During 1.10.2006 to 31.12.2007 appellant availed cenvat credit of ₹ 11,79,666/- on CHA and other post factory input services utilized upto the place of removal i.e. the port of Export in respect of export of its manufactured goods. Audit raised objection as to disentitlement for availment of cenvat credit on CHA service. By the letter dated 19.3.2008, the concerned Superin .....

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departmental premise regarding appellant s disentitlement to cenvat credit and stated that the amount of cenvat credit availed along with interest ion all amounting to ₹ 12,48,993/- was reversed by it and the interest component of ₹ 69,327/- was also deposited vide TR-06 challan dated 16.06.2008, in cash. In its letter dated 17.6.2008, the appellant categorically informed Revenue that it had reversed the cenvat credit and remitted the interest component as well, under protest and pr .....

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ated in an adjudication order dated 24.12.2009 passed by the Additional Commissioner, Central Excise, Rohtak. This order clearly recorded appellant s disentitlement to cenvat credit but dropped proceedings in view of the fact that the appellant had already reversed the cenvat credit as also remitted interest component vide TR-06 challan, adverted to (supra). The order dated 24.12.2009 however imposed penalty of ₹ 2000/- under Rule 15 of Cenvat Credit Rules, 2004 as the penalty for irregula .....

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en declared illegal and penalty of ₹ 2000/- imposed under Rule 15 of the Cenvat Credit Rules 2004 by the order dated 24.12.2009 of the adjudicating authority, the claim for refund of the cenvat credit reversed and interest remitted was not legitimate, and could not be sanctioned. Aggrieved thereby, the appellant preferred an appeal which was also rejected by the impugned order. Hence this appeal. 5. Ld. Counsel for the appellant contends that CHA services were utilized by the appellant for .....

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