2016 (8) TMI 241

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....u, A.C. (D.R.) for the Department ORDER The Appellant, M/s Wipro Ltd., is in Appeal against Order-in Appeal No. NOI/EXCUS/000/APPL/193/2014-15 dated 31.10.2014 passed by Commissioner of Central Excise (Appeals) & Customs & S. Tax, Noida, by which the denial of Cenvat credit of Rs. 1,56,334/have been upheld along with interest and equal amount of penalty under Section 78 of the Act. 2. The....

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....ny part of the refund claim on some input services which appeared to the revenue as not admissible for want of nexus and for input services received from one M/s Chanson Motors (P) Ltd. provided under rent-a-cab Service, on the observation of the revenue, that some inquiry was pending against the said M/s Chanson Motors (P) Ltd. as regards the registration status and the collection and deposit of ....

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....3/2013 proposed to disallow the Cenvat credit of Rs. 1,56,334/- under Rule 14. It was further proposal to appropriate the same from the deposit made on 5/1/2011 along with interest and penalty was also proposed under Rule 15. The appellant on receipt of the show cause notice filed reply dated 12/6/13 wherein they specifically mentioned that RUD-I mentioned in the show cause notice, was not served ....

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.... 5.  Considering the rival submissions and on perusal of record, I find that the show cause notice dated 19/3/13 is vitiated and bad as the same issue was already raised earlier vide show cause notices dated 8/10/2010, 31/12/10, and 18/5/11 and further, the appellant had already reversed the amount on 5/1/2011, as is evident on the face of the show cause notice. Further, I find that the sh....