2015 (7) TMI 756

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.... Shri Manish Saharan, DR, for the Respondent. ORDER There is disallowance of Cenvat credit of Rs. 1,07,207/- on the grounds that the respondent did not clear the goods in terms of the invoice which was later on cancelled. But there is no provision in law relating to Cenvat credit for proportionate disallowance of Cenvat credit in such circumstance. Law is well settled that there is no one to....

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....ax paid to avail Pandal and Shamiana service by respondent was to preserve raw material i.e. coal from rain was not availed in subsequent year. 3. Once there was pleading of securing of the raw material from rain by Pandal and Shamiana and such service availed was to protect coal from rain, the department should have carried out an enquiry from the provider of service as to the nature of t....