2018 (3) TMI 757

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.... Shri Ahibaran, Additional Commissioner (AR) for the respondent M/s Maharashtra Seamless Limited is in appeal against order-in-appeal no. PK/128/RGD/2017 dated 10th November, 2017 of Commissioner of Central Excise (Appeals - II), Mumbai which has modified the disallowed credit to Rs. 10,10,843/- while upholding rest of the order disputed before him. Learned Counsel for appellant contends that ....

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....[2016 (46) STR 377 (Tri.)]. 3. It is seen that the lower authorities have considered these decisions to arrive at the conclusion that the specific services on which CENVAT credit was taken after the change in the definition of 'input service' with effect from 1st April 2011, on this there can be no cavil. Learned Counsel for appellant also stated that the credit taken had been reversed by them ....

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....lant was not entitled to claim any leniency whatsoever. 5. It is seen that the appellant had reversed CENVAT credit but it was held by the first appellate authority that no documentary evidence to that effect had been provided. The original authority, in order-in-original, acknowledges the reversal of CENVAT credit and, therefore, renders the proceedings for recovery to be a non-starter as held....