2015 (9) TMI 1215

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....onind Jha, Authorised Representative ORDER Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIA No. PJ-394-395-VDR-I-2012-13 dated 23.01.2013 under which CENVAT credit disallowed by the adjudicating authority has been upheld. 2. Shri Willingdon Christian, (Advocate) appearing on behalf of the appellant argued that two OIOs were passed by the adjudicating auth....

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....filed with the department. That in case the Central Excise officers had any doubt, they were free to enquire from appellant the details of the services received. He relied upon the following case laws:- (a) CCE, Jaipur vs. Pushp Enterprises   [2011 (22) STR 299 (Tri. Del.)] (b) CCE, Indore vs. Medicaps Limited   [2011 (24) STR 572 (Tri. Del.)] 3. Shri Govind Jha (AR) appeari....

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....al of the proviso to Section 11A(1) and Section 11AC, it is clear that the criteria for invoking extended period of limitation under proviso to Section 11A(1) is identical to the criteria for imposition of penalty under Section 11AC. The Hon'ble Supreme Court in the case of Padmini Products (supra) with regard to the proviso to Section 11A(1) has held that mere failure or negligence on the part of....

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....r neither such details were given nor the invoices were enclosed. However, once ER-I Return is filed, even though it is filed under self-assessment system, the officers are supposed to scrutinize the same. Just because the respondent had taken Cenvat credit in respect of certain input services, which according to the Department was not admissible to them, it cannot be concluded that the credit had....