2017 (5) TMI 1132

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.... Arya : The appellant viz. Johnson Controls Hitachi Air Conditioning India Ltd. has filed appeal against Order-in-Appeal No. 78/2016-17 dated 9.9.2016 whereunder penalty of Rs. 2,19,981/- has been imposed under Section 78 of the Finance Act for wrongly claiming Cenvat credit in respect of sales commission and thereafter the distribution of the same to their factory at Gujarat. 2. The brief facts....

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....hmedabad for the same offense of availing wrong Cenvat credit taken for commission agent service. The proceedings initiated at Ahmedabad were concluded by Order-in-Original No. 13-15 & 15-16 dated 27.11.2015 passed by Commissioner, Central Excise, Ahmedabad-III whereunder Cenvat credits totally amounting to Rs. 3,55,20,028/- have been disallowed and penalty of equivalent amount has also been impos....

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....e that the subject amount of Cenvat credit of Rs. 2,19,981/- cannot be the part of the proceedings initiated by Revenue at two places, though assessee may have offices registered under the Revenue at two places. When Commissioner, Ahmedabad-III has already confirmed the demand disallowing the Cenvat credit amounting to Rs. 3,55,20,028/- which included the Cenvat credit involved in the present proc....