2018 (6) TMI 1413

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....umar, Deputy Commissioner (AR) for the Respondent. [Order per: M.V. Ravindran] This appeal is directed against Order-in-Appeal No. HYDEXCUS- MD-AP2-0038-17-18 dated 29.08.2017. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding eligibility to avail CENVAT credit of service tax paid on Marine Insurance services which were used for export of fini....

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....neligible to avail CENVAT credit; reversal of CENVAT credit availed on the machinery which was removed as such on the ground that they have not reversed the entire CENVAT credit availed. Appellant contested the issue on merits as well as on limitation. Both the lower authorities did not agree with the contentions raised and confirmed the demands raised along with interest and also imposed penaltie....

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....at two audit parties have taken place in the appellant's premises and draws my attention to the audit report the copy annexed to the returns submitted today. 6. The matter was kept today for hearing arguments of Learned Departmental Representative. Learned Departmental Representative on the other hand reiterates the findings of the lower authorities and submits that Marine Policy is for the goo....

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....y, 2013 to December, 2013 audited during the period 26.01.2014 and 28.01.2014 and audit reports for January, 2014 to December, 2014 audited on 06.01.2015 - 21.01.2015. The said audit reports did not indicate any of the allegations made in the present show cause notice. It is also seen from the said show cause notice dated 17.05.2016, the basis for issuance of show cause notice is the audit report ....