2018 (10) TMI 694

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent : Shri. S. Govindarajan, AC (AR) ORDER A Show Cause Notice dated 04.10.2016 was issued to the assessee -appellant herein by the Assistant Commissioner/adjudicating authority proposing to demand duty of: (i) Rs. 11,59,114/- and (ii) Rs. 1,27,034/- under Rule 14 of the CENVAT Credit Rules (CCR), 2004 read with Section 11A(4) of the Central Excise Act, 1944 along with applic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eld that the place of service as per Rule 2(l) of CENVAT Credit Rules, 2004 meant the factory gate and not the customer's place. 2.3 The first appellate authority also having refused to entertain the appeal of the appellant against the Order-in-Original, the assessee has therefore preferred this appeal before this forum. 3. During the course of hearing, Ms. S. Vishnupriya, Ld. Advocate appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of limitation has further been amended vide Notification No. 06/2015 with the time of 'one year' replacing the time of 'six months' and both the Notifications would cover the period of dispute involved in this case, which is September, 2014 to June, 2015. Further, I also find that it is also not the case of Revenue that the credit was availed after more than one year. 6. The Mumbai Bench of the....