2018 (3) TMI 991

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.... for the respondent ORDER Per B. Ravichandran The appeal is against order dated 3.9.2014 of Commissioner (Appeals), Indore. The appellants are engaged in the manufacture of Automobile parts liable to central excise duty. After audit of their accounts, the Revenue proceeded against the appellant to demand and recover an amount of Rs. 28,24,714/-, which was held to be irregularly availed cr....

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....use proceedings, still proceeded to confirm the denial of credit on the various other grounds. 3. Ld. AR submitted that the appellant never cooperated with the details called for. The show cause notice could be issued with the particulars as available and also as provided by the appellant. After the proceedings were initiated, the appellants are now pleading on different facts, which are not te....

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....ng the nature of services on which the SCN sought to deny the credit. The SCN proposed to disallow credit amounting to Rs. 28.24 lakhs, but it does not mention the services concerned, and has an inept reference that "The services are in respect of storage/packing etc.‟ It would have been prudent to analyse each and every service under reference rather than abridging by use of „etc.&#82....

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.... this aspect. The fact that the appellant claimed M/s.Agility Logistics Pvt. Ltd. India having registered office in India provided various services have not been dealt with. Finally, the denial of credit was based on the certain assertions and presumptions and not based on any categorization of input services and examination of the provisions of Cenvat Credit Rules, 2004. The appellant did provide....