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COMMISSIONER OF SERVICE TAX, MUMBAI Versus IDEA CELLULAR LTD.

2015 (12) TMI 816 - CESTAT MUMBAI

Confiscation of capital goods - Improper availment of CENVAT Credit - Held that:- respondent assessee had availed Cenvat credit of the duty paid by the manufacturer. We also find the provisions of Rule 15 on which reliance has been placed is also not .....

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n the period of limitation and set aside the demands raised beyond the period of limitation. It is also seen that the Bench had set aside the penalties imposed on all the appellants therein and more specifically the respondent in this case. When the .....

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gainst Revenue. - ST/396/2010-MUM - Final Order No. A/1335/2015-WZB/STB - Dated:- 13-5-2015 - Shri M.V. Ravindran, Member (J) and P.S. Pruthi, Member (T) Shri D. Nagvenkar, Additional Commissioner (AR), for the Appellant. Shri L. Badrinarayanan, Advo .....

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ts that arise for consideration are the appellant Revenue is aggrieved by the impugned order on the ground that the Adjudicating Authority has not confiscated the capital goods on which Cenvat credit was improperly availed. 4. It is the case of .....

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and allowed the same for redemption on payment of fine. It is the submission that the Adjudicating Authority has neither discussed the proposal of confiscation under Rule 15(1) of Cenvat Credit Rules, 2004 nor passed any order in respect of the same .....

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as put forth by the ld. Departmental Representative as well as in the grounds of appeal are not in consonance with the law inasmuch as there is no dispute that the capital goods in which the Cenvat credit were availed were duty paid by the manufactu .....

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