2018 (3) TMI 749

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....ent Per: CJ Mathew M/s General Motors India Pvt Ltd, aggrieved by order-in-appeal no. PUN-EXCUS-001-APP-0049-15-16 dated 6th August 2015 of Commissioner of Central Excise (Appeals), Pune I which has upheld the order of the adjudicating authority confirming demand of Rs. 27,62,926/- attributed to recovery of courier charges from the supplier of goods that were returned for non-compliance with sup....

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....t if any payment or part thereof, made towards an input service is refunded or a credit note is received by the manufacturer or the service provider who has taken credit on such input service, he shall pay an amount equal to the CENVAT credit availed in respect of the amount so refunded or credited:                 &....