2018 (5) TMI 666

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.... Briefly the facts of the present case are that the appellants are engaged in the manufacture of hose pipe for aeronautical industry falling under Chapter Heading 8803 9000 of Central Excise Tariff Act, 1985 and are availing CENVAT credit in terms of CENVAT Credit Rules, 2004. During the course of verification of the record by the internal audit party for the period July 2008 to March 2013, it was noticed that the appellants have wrongly availed the CENVAT credit of service tax paid on certain services which are related to trading of goods also, which was exempted service in violation of the provisions of Rule 6(1) of the CENVAT Credit Rules, 2004. On being pointed out by the audit, the appellant has reversed the credit on 17.4.2013 before ....

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....e period from November 2008 to March 2013 and the entire CENVAT credit of Rs. 21,90,460/- was not availed in the month of November itself, rather it is accumulative total for the period from November 2008 to March 2013. The appellant has also given a table wherein he has shown that during the said period ineligible CENVAT credit has not been utilized for the period November 2008 to October 2009 as held in the impugned order. He further submitted that the grounds taken by the Commissioner (A) for dropping the interest for the period from November 2009 to March 2013 is squarely applicable for this period also since the availed CENVAT credit had not been utilized. It is his further submission that once the appellant has not utilized the CENVAT....