2013 (7) TMI 674

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er-in-Appeal No. COMMR(A)/158/VDR-I/2011, dt.19.04.2011. 2. The facts of the case, in brief, are that the appellants are engaged in the manufacture of goods falling under Chapter 29 of the Central Excise Tariff Act, 1985 and also availing CENVAT Credit on input service under the provisions of CENVAT Credit Rules, 2004. An objection was raised by Central Excise Audit officers that the appellants,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....009 was issued for demanding Service Tax of Rs.81,152/-being credit wrongly availed by them during 2006-2007 to 2008-2009, invoking the extended period, along with interest and imposition of penalties. 4. The said show cause notice was adjudicated vide the impugned order dt.30.11.2009, wherein the adjudicating authority has confirmed and ordered to recover the demand of Service Tax amounting to R....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed for the purpose of manufacturing activity of the respondent-assessee. It is his submission that the first appellate authority has erred in allowing the appeal and relied upon the decision of the Tribunal in the case of CCE Chennai Vs. Sundaram Brake Linings Ltd. 2010 (19) STR 172 (Tri-Mad.), Grasim Industries 2011-TIOL-172-CESTAT-MAD. 7. Ld. Counsel appearing on behalf of the respondent, on th....