2016 (9) TMI 1053

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mber Present Shri Purshottam Jha, Advocate for the appellants Present  Shri  Yogesh Agarwal,  A.R. for the  respondent ORDER The present appeals  have been filed  by the assessee against the impugned order dated 30.7.2008 passed by the Commissioner of Central Excise, Indore. 2.  This is the second time that the appeal is listed before Tribunal. Ear....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d  from payment of duty. Therefore, the services availed in respect of  Baddi Unit are not eligible  for distribution of cenvat credit from the  head office/branches which are distributor of services. 4.   On a specific information, it was found that the assessee's Baddi unit had wrongly distributed ineligible/inadmissible  credit of Rs. 2,43,51,829/- to their....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....redit of Rs. 2,43,51,829/-  and claimed   that payment was  made voluntarily. So, it appears  from the facts on record that the payment was made  when the Department caught  them based on specific information. 5.  The assessee had  deposited the said amount and  accepted the decision of the Department pertaining to the  inadmissible  c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... and inadvertent  mistake pertaining to availment and utilization of cenvat  credit in respect of  the service  tax credit distributed to them on account of tax exempted  unit at the Baddi Factory. It was claimed by the appellant that such credit was inadvertently distributed to them i.e. is the Malanpur unit. Upon realizing the error, the  appellant  claims to h....