2014 (2) TMI 753

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....d Dixit, DR JUDGEMENT Per Archana Wadhwa: Vide impugned order Commissioner has confirmed the demand of Rs.,2,21,32,609/- by denying the benefit of cenvat credit of service tax paid by M/s. Ghari Industries Pvt. Ltd. on account of royalty received from appellant. In addition, penalty stands imposed under various Sections of the Finance Act, 1994. 2. As per facts on record, M/s. Ghari In....

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.... Accordingly, proceedings were initiated against them by way of show cause notice dated 1.12.2011 for denial of the cenvat credit. The said show cause notice contemplated into the impugned order passed by the Commissioner. 4. After hearing both the sides, we find that admittedly, the appellant had availed the credit of service tax paid by M/s. Ghari Industries on the franchisee services provide....