2018 (11) TMI 217

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....its were disallowed. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of automotive cables, classified under Chapter Sub-heading 87082900 of CETA and are also registered as Export Oriented Unit (EOU). On scrutiny of the records by the Department for the period April 2010 to December 2013, it was noticed that the appellants had availed CENVAT credit on missing invoices amounting to Rs. 17,62,887/- and ineligible input services like outward transportation, housekeeping, factory extension, rent-a-cab service and excess credit on some invoices. Subsequently, the appellant produced the missing invoices and on verification, it was found that the appellant were eligible for credit on these invoices....

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.... of time in production. He also submitted that the credit in respect of outward transportation credit has been denied on the basis of verification conducted at the back of the appellant without furnishing copy of the same to the appellant. It is his further submission that the sample copies of the invoices were verified and the same cannot be relied upon to deny the credit. It is his further submission that the issue pertains to interpretation of the definition of input service which underwent many changes during the past and hence, longer period is not invocable and penalty is not imposable. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submission of both the parties and perusal of the mat....