2018 (7) TMI 324

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.... Respondent : Mr. H.C. Saini, (DR). ORDER Per : Ajay Sharma The Appeal has been filed form the impugned order dated 11.01.2018 passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur. The appellant is engaged in the manufacture of XLPE Cables/conductors falling under Chapter 85 and 76 of the First Schedule to the Central Excise Tariff Act, 1985. They entered into an agreement ....

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.... to Section 11A(1) of Central Excise Act, 1944; (ii) Interest, on the aforesaid amount should not be recovered from them under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AAof Central Excise Act, 1944; (iii) Penalty should not be imposed upon them under Rule 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of Central Excise Act, 1944. 2. The same was conf....

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....ition. The above mentioned finding of the ld. Commissioner (Appeals) is solely based upon clause 3 of the proposal/ agreement. The ld. AR appearing for the Department reiterated findings in the impugned order and submitted that the pre-fabricating building was simply assembled at site of the appellant and no service element was present in the said activity. He did not give any satisfactory reply o....