2016 (4) TMI 1246

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....e Respondent. ORDER The appeal is filed challenging the disallowance of credit on capital goods and input services. 2. The appellant filed written submissions requesting the Tribunal to dispose of their appeal after considering the grounds stated in the appeal. This appeal is disposed of thereby in the absence of appellant/representative after consideration of the appeal records and ....

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....ds given in Rule 2(a) of Cenvat Credit Rules, 2004. (ii) Rs. 74,036/- is availed on certain capital goods. The invoices do not specify the classification or description of goods. (iii) Rs. 92,760/- on input services. The invoices were issued to the appellants premises as Vijayawada. But credit was availed at the H.O. at Guntur and the H.O. was not having centralized registration at....

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....e and that appellants had already applied for the same, the Commissioner (Appeals) allowed credit availed on input services/invoices issued to Vijayawada premises after 17-3-2008, and disallowed the credit availed prior to this date. It is seen that an amount of Rs. 1,17,731/- was allowed by Commissioner (Appeals). The credit availed on motor cars and other capital goods to the extent of Rs. 4,84,....

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....in their invoices. The appellant has not stated even in the appeal as to the classification or description of these capital goods. Without mentioning the classification, it would not be possible to understand whether these goods fall within the definition of capital goods. 7. Another ground raised by appellant is that the demand is barred by limitation. The appellant contends that the depa....