2017 (4) TMI 550

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....haram Singh, D.R. Per: S.K. Mohanty The issue involved in both these appeals is identical and accordingly, the same are taken up for hearing together and a common order is being passed. 2. Brief facts of the case are that the appellant is engaged in producing coal through its open cast coal mines for captive use in the manufacture of iron and steel products. The appellant removes mined co....

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....uance of the show cause notice, the matter was adjudicated vide order dated 29.09.2015, wherein cenvat credit of Rs. 1,08,653/- was disallowed alongwith interest and penalty of Rs. 54,327/- was imposed on the appellant. Feeling aggrieved with the adjudication order, both the assessee as well as Revenue have filed appeal before the ld. Commissioner (Appeals). The appeals were disposed of vide order....

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....received prior to registration cannot be denied for cenvat benefit since receipt and use of such service for the intended purpose has not been specifically denied by the authorities. With regard to services utilized for study of fly ash dumping, the submissions of the Consultant are that the said services are used in or in relation to the manufacture of coal and unless the fly ash is dumped for ba....

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..... 6. The period involved in these cases are from September 2011 to March, 2012. The cenvat credit taken on the disputed services were duly reflected by the appellant in the periodic ER-I Return filed before Jurisdictional Central Excise Authorities. The Central Excise Department also conducted an audit in the factory of the appellant on 30.08.2012 to 06.09.2012 and pursuant to the audit query t....