2017 (6) TMI 39

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.... Shri T.R. Rajeshkumar, C.A. - For the Appellant Shri N. Jagadish, Superintendent(AR) - For the Respondent ORDER The appellant has filed these two appeals aggrieved by the impugned order dt. 04/12/2008 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original and rejected the appeal of the appellant being premature.  Since the impugned o....

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....al goods without payment of duty as applicable to 100% EOU and has been paying service tax on input services used in or in relation to the manufacture of final products and clearance of final products from the place of removal.  The appellants have been availing CENVAT credit of service tax paid on input services but they are unable to utilise the credit and consequently filed application for....

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....g premautre.  Aggrieved by this order, the appellant filed two appeals before the Commissioner(Appeals) for different periods and the Commissioner(Appeals) vide the impugned order upheld the Orders-in-original and hence the present appeals. 3.   Heard both the parts and perused records. 4.   The learned counsel for the appellant submitted that the impugned order is n....

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....f the appellant which was questioned by the Department by issuing two show-cause ntoices dt. 15/10/2007 and 17/10/2007 have now been finally decided in favour of the appellant vide order dt. 28/11/2016 passed by the Assistant Commissioner of Central Excise and order dt. 23/03/2009 passed by the Commissioner of Central Excise, Belgaum and the show-cause notice questioned the eligibility of the appe....