2017 (1) TMI 224

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.... Shri S. S. Chattopadhyay, Suptd (AR) for the Respondent (s) ORDER This appeal has been filed by the appellant against OIA No. 38/GHY/CE(A)/GHY/2014 dt 21/02/2014 passed by Commissioner (Appeals) Guwahati as first appellate authority. Under this OIA dt 21/02/2014 first appellate authority has rejected the appeals filed by the appellant. 2.  Sh. Shekhar Vyas (A....

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....sh refund in the relevant months when credit was taken. That the entire exercise is revenue neutral. 2.1 On the issue of Rs. 4,08,985 cash refund of Education Cess & S &H education cass Learned Advocate argued that once Central Excise duty gets exempted when refund is granted then automatically education cesses also are not leviable & cash refund was required to be sanctioned. 3.....

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....t was also the case of the Learned AR that two appeals were required to be filed by appellant against OIA dt 21/2/14 as two orders-in-original were involved in these proceedings. 4.  Heard both sides & perused the case records. So for as preliminary objection of the Learned AR, regarding filing of two appeal is concerned, it is observed that Com (A) has given only one order No. 38/GH....

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..... In view of the above settled position OIA dt 21/2/14, rejecting the appeal of the appellant regarding cash refund of EC & S&H EC, is upheld & appeal of the appellant to that extent is rejected. 4.2. Regarding taking of balance 50% Cenvat Credit on the capital goods in April 2012 it is observed that Rule 4 (2) (b) of Cenvat Credit Rules 2004 (CCR) does not mandate appellant to take credi....