TMI Blog2016 (8) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... a result of such investigation by subsequent SCN - impugned order set aside – decided in favor of appellant. - S.T. Appeal No. 50591/15 - Final Order No. 70339/2016 - Dated:- 1-12-2015 - Mr. Anil Choudhary, Member (Judicial) Shri Vikash Khandelwal , C.A. for the Appellant (s) Shri S. J. Sahu, A.C. (D.R.) for the Department ORDER The Appellant, M/s Wipro Ltd., is in Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the input credit and accordingly, filed the refund claims under Rule 5 of CCR read with notification number 5 of 2006. In pursuance to refund claims for the quarter October,2009 to December 2009, January 2010 to March 2010 and April 2010 to June 2010, three separate show cause notices were issued proposing to deny part of the refund claim on some input services which appeared to the revenue as no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /and the said invoices do not contain the registration number as mentioned in the SCN dated 8/10/2010 and accordingly, in view of the invalid nature of documents and the inadmissibility of credit being accepted by the assessee, as the assessee have reversed the credit on 5/1/2011. The show cause notice dated 19/3/2013 proposed to disallow the Cenvat credit of ₹ 1,56,334/- under Rule 14. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 78 read with rule 15 (3) of the CCR. Being aggrieved, the appellant preferred appeal before Id. Commissioner (Appeals), who has pleased to confirm denial of credit with interest but have reduced the penalty from 200% to 100%. Being aggrieved, the appellant is before this Tribunal. 4. Heard the parties. 5. Considering the rival submissions and on perusal of record, I find that the show ..... X X X X Extracts X X X X X X X X Extracts X X X X
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