2018 (9) TMI 982

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....aini (AR) ORDER Per : S.S.Garg The present appeal is directed against the impugned order dated 28.05.2018 passed by the Commissioner (Appeal) whereby he has rejected the appeal of the appellant. 2. Briefly the facts of the present case that the appellants are engaged in the manufacture of "Seat & Seat Components' falling under heading No. 9401, 'Tractor Parts' falling under sub heading....

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....goods chargeable to Nil rate of duty, they are required to pay an amount equivalent to 10% from 01.04.2008 to 06.07.2009 and 5% from 07.07.2009 of the price of final product chargeable to NIL rate of duty. On these allegations, a show cause notice was issued to the appellant and after following the due process. The original authority confirmed the demand amounting to Rs. 6,86,325/- under the provi....

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.... like freight inward services; Manpower recruitment, supply agency, telephone services; security services; for which separate records could not be maintained. He further submitted that the appellant is complying with the option as prescribed under Rule 6 (3) (ii) of Cenvat Credit Rules, 2004 and requisite intimation as per the procedure specified in sub rule (3A) for the same has already been file....

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....f his submissions he relied on the decisions in the case of cranes & Structural Engineers Vs. C.C.E Bangalore-I reported in 2017 (347) ELT 112 (Tri. Bang.) and Hindustan Antibiotics Ltd. Vs. C.C.E, Pune reported in 2016 (42) S.T.R 387 (Tri. Mumbai). 5. On the other hand, Ld. AR defended the impugned order, after considering the submissions of both the parties and perusal of the material on reco....