TMI Blog2016 (11) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... neither there is any charge nor any evidence to show that differences in input inventory is either due to short receipt or cleared from factory clandestinely. In such a situation, even if there is shortage of input, the same must be lying in the factory. On the identical issue in the appellant’s own case cited by the Ld. Counsel, this Tribunal has decided the issue relying on the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at inputs were not consumed in or in relation to the manufacture of final product, accordingly demand of service tax of ₹ 32,28,644/- was proposed. The adjudicating authority has confirmed the demand and imposed penalty of ₹ 2 lacs. Being aggrieved by the said order in original appellant filed appeal before the Commissioner(Appeals), who concurring with the Original adjudicating author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eliance in appellant s own case on the identical issue reported as M/s. Tata Motors Ltd. Vs. Commissioner of Central Excise, Pune-I[2016-TIOL-1027-CESTAT-MUM] . 3. On the other hand, Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both sides. 5. I fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apex Court reported as [2015(319) ELT 549(SC)] held as under: 4.1 I find that the case of the appellant is squarely covered by the decision of the Hon'ble Supreme Court in case of Maruti Udyog (supra). The only difference is that in case of Maruti Suzuki, value of excess found was greater than the value of shortages, whereas in the instant case the value of shortages is higher than the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned order is set aside and appeal is accordingly allowed. Following the ratio of the aforesaid judgments of this Tribunal which is based on the Hon ble Supreme Court judgment in case of Maruti Suzuki India Ltd(supra), I am of the view that Cenvat credit cannot be disallowed in the facts and circumstances of the present case. The impugned order is set aside, appeal is allowed. (Operative par ..... X X X X Extracts X X X X X X X X Extracts X X X X
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