2018 (9) TMI 894

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....e engaged in manufacture of excisable goods falling under CH 8413 3030, 8413 3020, 8409 9949 of CETA 1985. They are eligible to avail credit for Central Excise duty paid on Inputs/Capital goods and Service tax paid on input service. In these circumstances, appellants have been availing Cenvat credit for input service and filing returns disclosing all information required. SCNs were issued to them ....

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....t services, cannot be claimed by the provider of taxable services or manufacture of excisable goods. The details relating to the demand, penalty and the period involved in all the five appeals are as under:- 1. Appeal No. Duty demand Penalty 2 E/42195/2018 1,28.294/0 12,830/- 3 E/42196/2018 3,04,342/- 30/440/- 4 E/42197/2018 2,01,160/- 20,120/- 5 E/42198/2018 2,55,056/- 25,510/....