2018 (2) TMI 914

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....cate for the Appellant Shri P. S. Reddy, Assistant Commissioner (AR) for the Respondent ORDER [ Order Per: M. V. Ravindran ] This appeal is directed against Order-in-Original No. HYD-EXCUS-001-COM-049-16-17 dated 27.10.2016. 2. Relevant facts that arises for consideration after filtering out of unnecessary details are appellants herein during the period March 2012 to January 2016 av....

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....,78,259/- with interest and appropriated amount of Rs. 10,36,801/- paid by them and also imposed equal amount of penalty and extended the benefit of penalty 25% if the amount is paid within 30 days of the receipt of the order. The appellant is in appeal before the Tribunal against the confirmation of demand of Rs. 20,78,259/- along with interest and the penalties imposed. 3. Learned Counsel sub....

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....he demand of further Rs. 10,41,458/-, it is his submission, the Adjudicating Authority has not considered the factual matrix as to the invoices were with the appellant it can be produced before the Adjudicating Authority, it is the submission that approximately thousands of invoices were produced and if few invoices are not found by the Adjudicating Authority, if indicated they would have done so.....

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....x paid on the services rendered on the Civil construction work or works contract service and painting work of new construction. He has recorded a clear finding that these services are excluded from eligibility to availed CENVAT credit under the inclusive clause of Rule 2(l) of the CENVAT Credit Rules, 2004, I find it so. The factual findings of the Adjudicating Authority are not controverted befor....