2015 (2) TMI 567

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....UDGEMENT Per: Manmohan Singh: Appellant has come in appeal against the NO.NOI/EXCUS/000/APPL/267/13-14 dated 26/12/2013 passed by Commissioner (Appeals) wherein their appeal was dismissed. 2. Earlier stay application of M/s Honda Motor India Pvt. Ltd considered vide stay order no. 53204/2014 dated 12.9.2014 wherein on prima facie consideration, stay was granted in their favour based on ba....

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..... In this regard a certificate No . HMSI/IDT/2012-13/996 dated 11.03.2013 issued by M/s Honda Motorcycle and Scooter Pvt. Ltd. Manesar , Gurgaon has been submitted by the party. It has been certified by the Manesar unit that neither invoice No . HMI/SERVTAX/11-12/039 dated 18.11.2011 issued by M/s Honda Motor India Pvt. Ltd. Surajpur , Gautam Budh Nagar was received by them nor Cenvat credit on th....

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....ed, there was no reason for rejection of refund claim of the duty which was deposited by the appellant. She expressed that despite categorical findings being on record, it is not understood how Commissioner (Appeals) decided the case in the favour of Revenue, On the other hand, learned DR reiterates findings of Commissioner (Appeals). 5. Heard both sides and gone through the facts on records. S....

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....t of Service Tax against invoice has not been passed on and revenue was not able to show that there was un-due enrichment. 7. It is observed that the ground taken by Commissioner (Appeals) in denying the benefit to the appellant is not based on consideration of totality of facts and verification of the Assistant Commissioner of records. It is noted that the company is contributing service tax a....