2018 (7) TMI 405

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....d order dated 27.12.2017 is reproduced below: "3. On perusal of the records, I find that the commissioner of Central Excise, by order dated 19.07.2004, disallowed the Cenvat Credit of Rs. 36,08,060/-. Subsequently, the assessee reversed the credit in terms of the said order dated 19.07.2004 but, the assessee again took the credit of the said amount on 21.05.2007 on the basis of the invoices issued in the year 2000-01 as the goods were returned back to the manufacturing premises. A show cause notice dated 30.05.2008 was issued for recovery of the suo-moto credit taken by the appellant on 21.05.2007, which is the subject matter of the present appeal. The assessee had not disputed the above facts of taking credit after a lapse of more....

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....ion Ltd. (Supra) allegations of the Revenue is that the assessee had not maintained a separate account in respect of input services. Thus, there was demand of Rs. 1,29,09,031/- being 10% of the value of exempted goods cleared during the period September, 2004 February, 2006. The assessee reversed the entire input service credit availed by them during this period, and therefore, the Tribunal vide Order dated 04.12.2007 allowed the appeal of the assessee. The Service Tax credit taken by the assessee which was subsequently reversed represented the amount of Rs. 5,49,854/- Consequent upon reversal of the entry, the assessee took credit of Service Tax on Rs. 3,21,308/- in the cenvat account on its own. A Show Cause Notice dated 27.11.2008 was is....

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....copy enclosed marked Annexure-A) the said assessee submitted a list of invoices in respect of one of their raw material, H.R,Coil, which they claimed to have used in their factory receiving back the same from the job worker after necessary job work, for which they had not taken credit till the date. In the said letter they requested the Divisional Deputy Commissioner to grant them permission to take credit for the same. They pointed out that if they did not get any response within thirty days, they would assume that permission had been granted and they would take the same in their account. On the body of the said letter, they indicated the reference of adjudication Order No. 09/Commissioner/CE, Kol-V11/ADJN/2004 dated 19.07.2004 passed by C....