2017 (11) TMI 256

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....chnical) Shri P. Ravindran, Advocate for the Appellant Shri S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench The appellants are engaged in the business of providing services in relation to transport of goods and passengers by airport services etc. They have been rendering both taxable as well as exempted services during the period of dispute from September 2004 to March 2....

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....irmed recovery of the alleged excess utilization of credit amounting to Rs. 58,06,851/- along with interest liability thereof. Aggrieved the appellants are before this forum. 2. Today, when the matter came up for hearing, ld.counsel Shri P. Ravindran submits that it is not the case that they had utilized more than 20% of the credit eligible to them for the period September 2004 to March 2005. H....

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....004 to March 2005 and also to show the quantum that was utilized subsequently for discharge of tax liability in April and May 2005. 3. Heard both sides. 4. From the impugned order,, it is seen that the adjudicating authority in para 14.1 has held that the assessee is entitled to utilize the CENVAT credit to the extent of 20% and that it has not disputed that they had utilized credit more tha....