2016 (11) TMI 1128

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....RDER Heard both sides and perused the records. 2.  This appeal is filed against OIA No.VAD-EXCUS-001-APP-290-13-14, dt.19.08.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vadodara 3.  Briefly stated the facts of the case are that the Appellant are engaged in the manufacture of excisable goods and they had availed CENVAT Credit on the services received and used in the gu....

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....ubmits that the eligibility of CENVAT Credit on aforesaid service was in dispute during the relevant period and hence, imposition of equal amount of penalty on them under Rule 15(1) of CENVAT Credit Rules 2004 is too harsh. 5.  Per contra, the learned Authorised Representative for the Revenue has submitted that Hon'ble Gujarat High Court in the case of CCE Vs Gujarat Heavy Chemicals - ....