TMI Blog2021 (11) TMI 867X X X X Extracts X X X X X X X X Extracts X X X X ..... arly shows that the advertisement is in respect of packaging material and it nowhere indicates the trading of packaging machinery - Since advertisement service was not used for trading of packaging machines, the value of packaging machines for calculating the reversal amount of CENVAT Credit cannot be taken into account. The demand of CENVAT Credit in respect of input services i.e. advertisement services attributed to packaging machine is prima facie wrong. It is found that this issue has neither been raised by the appellants before the adjudicating authority nor has been considered by the adjudicating authority, hence the same needs to be reconsidered. Matter remanded to the adjudicating authority to reconsider the case - appeal all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner vide Order-in-Original dated 28.10.2011 confirmed the demand of ₹ 78,08.752/- under Rule 14 of CENVAT Credit Rules, 2004 read with under Section 11A(2) of Central Excise Act, 1944 along with equal penalty of ₹ 78,08,752/- under Rule 15(3) of CENVAT Credit Rules, 2004 read with under Section 11AC of Central Excise Act, 1944 and recovery of interest under Rule 14 of CENVAT Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944 and appropriated amount of ₹ 9,98,645/- and interest of ₹ 3,60,478/- paid by the appellants. Being aggrieved by the Order-in-Original, the present appeal is before us. 2. Shri Sachin Chitnis, learned Counsel appearing on behalf of the appellant submits that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing of packaging material, however, for the purpose of calculating the reversal amount, the turnover of packaging machine was also taken into account. We find that the advertisement papers presented before us clearly shows that the advertisement is in respect of packaging material and it nowhere indicates the trading of packaging machinery. Since advertisement service was not used for trading of packaging machines, the value of packaging machines for calculating the reversal amount of CENVAT Credit cannot be taken into account. Therefore, the demand of CENVAT Credit in respect of input services i.e. advertisement services attributed to packaging machine is prima facie wrong. We find that this issue has neither been raised by the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X
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