2012 (8) TMI 138

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AKP/200/NSK/2010 dated 16.07.2010 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. The stay application is taken up for consideration. 2. The facts of the case are as follows: 2.1 The appellant M/s. Mahindra Sona Ltd., are manufacturers of propeller shaft and they have supplied the motor vehicle parts by availing under exemption Notification No.64/1995-C.E. dated 16.03.1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ules,2004 read with Section 11AC of Central Excise Act,1944. 4. The learned Advocate for the appellant submits that they have filed excise returns and service tax returns wherein the availment of CENVAT credit was clearly indicated. Therefore, they have not suppressed the fact of availing of CENVAT credit of Business Auxiliary Services. Since show-cause notice is issued on February, 2010, the dem....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t taken and duty paid are indicated. From the details given in the returns, no one can make out whether credit of tax availed is correct or not and whether it is in respect of a dutiable product or exempted product. On the basis of such returns it cannot be claimed that the assessee has disclosed the correct facts to the department. Thus, prima facie the appellant has not made out a case for compl....