2016 (12) TMI 328

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....nbsp;:  Shri Willingdon Christian,  Advocate For Revenue :  Shri L Patra, Authorised Representative ORDER Heard both sides. 2.  This appeal is filed against OIA-PJ-406-VDR-II-2012-13 dt 23.1.2013 passed by the Commissioner (Appeals), Central Excise, Customs and Service Tax-VADODARA-II 3.  The facts of the case, in brief, are  that during the relevant pe....

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....ity of Cenvat Credit on Input Services used in or in relation to trading activity prior to  April 2011. It is his contention that the position has become clear only after amendment to relevant provisions  of Cenvat Credit Rules with effect from April 2011. Contesting the penalty, the Ld Advocate submitted that under the bonafide belief that  they are eligible to  the Cenvat Cre....

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....ning on  the facts and evidences by which it could be concluded that the appellant had availed Cenvat Credit on Input Services used by them for trading activities during the relevant period by resorting into suppression or mis-declaration of the facts. No  doubt the inadmissibility of credit taken by the appellant came to the notice of the Dept during the course of audit, but, that itsel....