2017 (5) TMI 1132

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....r the respondent ORDER Per Ashok K. 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 th....

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....e by jurisdictional Assistant Commissioner at Ahmedabad 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 p....

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.... for the Revenue have been heard. 4. Both sides agree 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 ....