TMI Blog2015 (12) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the show-cause notice the assessee is not eligible for CENVAT credit of ₹ 12,78,068/- and this was demanded with interest and he also imposed penalties under Section 77 and 78 of Finance Act, 1994. However, surprisingly and strangely, the learned Commissioner (A) considered the whole issue as a claim for refund made under Rule 5 of CENVAT Credit Rules and considered each and every input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee and the issue considered in the show-cause notice and the Order-in-Original. 2. Nobody is present on behalf of the respondent. 3. Heard the learned AR. 4. In this case the show-cause notice has proposed to demand the CENVAT credit paid by the respondent on various services on the ground that there was no nexus between the input services and the output service provided by the respond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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