2017 (9) TMI 1442

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..... Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : This appeal has been filed by the appellant against the Order-in-Appeal No.70/ST-II/KOL/16-17 dated 20.06.2016 passed by Commr. of Central Excise (Appeals), Kolkata. 2. Briefly stated, the facts of the case are that the appellants are engaged in the manufacture of cranes, diesel generator sets, forklifts, etc. A show-caus....

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....d.Counsel appearing on behalf of the appellant, contended that the appellant is eligible to input credit of courier and cargo charges, which were utilized in relation to the spare parts and in turn utilized for providing repair & maintenance service. It is contented that the appellant utilized only 20% of this eligible input credit against courier and cargo charges. The ld.Counsel also submitted t....

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....ropped the proceedings under show-cause notice dated 24.09.2009 as withdrawn on technical ground. Thereafter, the show-cause notice dated 30.03.2010 was adjudicated and the Adjudicating Authority conformed the disallowance of Cenvat Credit of Rs. 18,78,646/- along with interest and imposed penalty of equal amount. The ld.Counsel for the appellant contended that the earlier show-cause notice dated ....

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.... service included trading activity w.e.f. 01.03.2011. It is seen that all these issues on merit were not examined by the lower authorities in proper manner. It is appropriate that the matter should be remanded to the Adjudicating Authority to decide afresh. 9. In view of the above discussions, the matter is remanded to the Adjudicating Authority to decide afresh after considering the submission....