2016 (4) TMI 1328

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....en filed by the Commissioner of Central Excise and Service Tax, Ghaziabad under section 35G(1) of the Central Excise Act, 1944 to assail the order dated 27 July 2015 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The question of law that has been framed in this appeal is as follows : "Whether the Hon'ble CESTAT was right in holding that CENVAT Credit of duty av....

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....l. It has come on record that subsequently negotiations took place between Tata Steel and Bhushan Steel and the price of inputs that were procured by Bhushan Steel were reduced on account of certain discounts. The revenue claims that discount which had been given to Bhushan Steel contained certain duty element and, therefore, Bhushan Steel should reverse the CENVAT credit duty contained in the dis....