2017 (1) TMI 224

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.... 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 (Advocate) appearing on behalf of the Appellant argued that balance 50....

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....ire 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.  Sh. S. S. Chattopadhyay Suptd (AR) appearing on behalf of the Revenue argue....

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....y 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/GHY/CE(A)/GHY/2014 to OIA dt 21/2/14 when two OIA order-in-original number were required to....

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....garding 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 credit compulsorily in the month of April of the next financial year. It is observed that even if credit was....