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M/s. Vardhman Polytex Ltd. Versus CCE, Chandigarh-II (Vice-Versa)

2016 (10) TMI 239 - CESTAT, CHANDIGARH

Cenvat Credit - credit on construction service - discrepancy in duty paying documents - extended period of limitation - Held that:- In the show cause notice it is not alleged that the assessee has taken credit with malafide intention. Moreover, the c .....

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Credit allowed - Decided in favor of assessee. - Appeal No.ST/526/2012 And Appeal No. E/1218/2012 - 61205/2015 and 61212/2016 - Dated:- 22-8-2016 - Mr. Ashok Jindal, Member (Judicial) Appellant By : Shri Surjit Bhadu, Advocate and vice versa Respond .....

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ore, the show cause notice dated 23.10.2010 was issued to the assessee to deny the credit on construction services for the period 2006-07. The matter was adjudicated and the credit sought to be denied and equivalent penalty was imposed on the assesse .....

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construction service. The Revenue is in appeal against dropping of penalty on the assessee. 3. As both the appeals are pertaining to the same impugned order, therefore they are taken up for disposal together. 4. On hearing both sides at length, I fi .....

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