2016 (11) TMI 1217

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....ndent: Shri A. Mishra, A.R. ORDER Heard both sides. 2.  This appeal is filed against OIA No.VAD-EXCUS-001-APP-294-13-14, 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  had availed CENVAT Credit of Rs. 2,59,865/- for the period ....

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.... Credit being related to their business activity, hence satisfy the definition of input service as defined in Rule 2(l) of CENVAT Credit Rules 2004.  Further, he submits 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(2) of CENVAT Credit Rules 2004, is unwarranted. 5.....

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....tions laid down under Sec.11AC of CEA,1944. Thus,  the Appellant are entitled to discharge 25% of the penalty imposed on them,  subject to fulfillment of conditions laid down under Sec.11AC of CEA,1944 in view of the decision of the Hon'ble Gujrat High Court in the case of CCE Vs Harish Silk Mills - 2010 (255) ELT 393 (Guj.) and CCE Vs G.P.Presstress Concrete Works - 2015 (323) ELT ....