2017 (12) TMI 320

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....ant Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.GZB/EXCUS/000/APP/948/16-17 dated 27/12/2016 passed by Commissioner of Customs & Central Excise (Appeals-II), Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Cigarettes falling ....

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....s reversed on 07/03/2013 before issue of the said Show Cause Notice dated 07/05/2014 & Rs. 4,068/- was related to Cenvat credit availed on carry bags which were used for export of Cigarettes. Being aggrieved by the said order, the appellant preferred appeal before Commissioner (Appeals). The ld. Commissioner (Appeals) decided the said appeal through impugned Order-in-Appeal dated 27/12/2016, where....

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....cope of input services for Cenvat Credit Rules, 2004. (iii) Rs. 1,30,595/- was related to the invoices which could not be located and the same was reversed on 07/03/2013 before issue of the said Show Cause Notice dated 07/05/2014. The said credit was related to untraceable input invoices. Under Section 11A(2B) of Central Excise Act, 1944 proceedings were calculated in respect of the same since ....

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....und of appeal, in respect of Cenvat credit of Service Tax Rs. 2,27,102/- paid on input service utilized for repair, renovation and modernization of machinery. I also accept the grounds related to Cenvat credit of Rs. 1,30,595/- which was related to the invoices which could not be located since the same was debited along with interest before issue of the said Show Cause Notice dated 07/05/2014. The....