2017 (6) TMI 891

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.... the cenvat credit on outward GTA, credit on input service wherein the services are not received by their unit, availment of credit without receipt of raw material and also appellants have not amortized the cost of die into the value of the products manufactured as required under Rule 6 of the Central Excise Valuation Rules, 2002 thus amounting to short payment of duty on the final product. On being pointed out by the audit, appellants have reversed the amount involved in such irregularities. Show-cause notice was issued to demand the duty along with appropriate interest and also proposing the penalty under the provisions of Central Excise Law. After following the due process, the original authority has confirmed the demand with appropriati....

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.... Rs. 1,864/- (Rupees One Thousand Eight Hundred and Sixty Four only) as per the directions of the CESTAT on 27.03.2012. Similarly with regard to wrong availment of input tax credit on common services, he submitted that when it was noticed that input credit was availed on the invoices addressed to B-165, the main unit and also the Head Office. The services of Head Office cater to all other units of the company. The unit B-165 availed all the credit of bills raised by the service providers. On being pointed out by the audit team, they have reversed an amount of Rs. 3,03,940/- (Rupees Three Lakhs Three Thousand Nine Hundred and Forty only) which was also made before the issue of show-cause notice. He further submitted that they are covered by ....

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....ot amortized the cost of die into the value of the products manufactured. On being pointed out by the audit team, appellant reversed an amount of Rs. 375/- (Rupees Three Hundred and Seventy Five only) which was made before the issue of show-cause notice and interest was also paid as per the directions of CESTAT on 27.03.2012 and prayed for waiving the penalty. 4. On the other hand the learned AR reiterated the findings of the impugned order. 5. After considering the submissions of both the parties and perusal of the records and also the judgments relied upon by the appellant, I find that the appellants have reversed the wrongly availed cenvat credit on GTA service, input service and cenvat credit availed without receipt of raw material an....