2018 (8) TMI 786

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....spondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.NOI-EXCUS-001-APP-1424-17-18 dated 22/11/2017 passed by Commissioner (Appeals) Central Excise, Noida. 2. The brief facts of the case are that the appellants were manufacturing Sugar and Molasses and were availing facilities of Cenvat credit. It came to the notice of Revenue that appellant availed C....

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.... Vs Commissioner of Central Excise, Noida reported at 2016 (46) S.T.R. 369 (Tri. -Del.) dated 25.09.2013. He has further submitted that this Tribunal in the said case has held that restriction on availment of Cenvat credit paid under supplementary invoices was introduced w.e.f. 01.04.2011 in respect of service tax. 4. Heard Learned A.R. for Revenue who has supported the impugned order-in-appeal. ....