2016 (11) TMI 1217

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....eard 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 November 2006 to September 2011 on the servic....

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....y, 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.  The learned Authorised Representative for ....