2024 (11) TMI 1219

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..... tive for Respondent ORDER Brief facts of the case are that the appellant is manufacturer of motor vehicle parts falling under Chapter 84 of Schedule to Central Excise Tariff Act, 1985. Appellant is also availing facility of cenvat credit. During the period from September 2011 to March 2016, appellant was issued with a show cause notice dated 04.10.2016 proposing to deny cenvat credit on input s .....

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..... arned Commissioner (Appeals) who did not interfere with the confirmation of demand but reduced penalty to Rs.72,676/-. Aggrieved by the said order, appellant is before this Tribunal. 2. Heard the learned counsel for the appellant. Learned counsel for the appellant has submitted that the original show cause notice which was issued on 04.10.2016 culminated in final order No. A/85851/2022 dated 13.0 .....

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..... that the said show cause notice dated 04.10.2016 culminated in final order No. A/85851/2022 dated 13.09.2022 in Excise Appeal No. 87151 of 2019 reported at 2022 (9) TMI 735 - CESTAT Mumbai. On going through the said final order, I note that cenvat credit availed by the appellant on input services such as godown rent, unloading, loading etc. were held to be eligible input services for the appellan .....

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