2018 (11) TMI 909

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....RDER Per: S.S GARG The present appeal is directed against the impugned order dated 10.06.2013 passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant, holder of Central Excise Registration Number AAFN4802JXM001, is a manufacturer of excisable goods viz., Cement Concrete Bloc....

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....rtment until the audit partly unearthed it (ii) The credit was wrongly availed and utilized in contravention of the conditions of the notification (iii) why the amount so availed irregularly should not be demanded back and recovered under Section 11A. Why penalty and interest as applicable should not be imposed and collected in terms of Section 11AC and 11AB respectively read with Rule 14 and 15(2....

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....scale exemption under Central Excise does not come in the way of taking credit of input Service Tax, as long as Service Tax liability continues. Further, He submitted that as per Paragraph 2(iii) of the Notification No. 8/2003-CE dated 01.03.2003 stipulates not to avail the credit of duty on inputs used in the manufacture of the specified goods cleared for home consumption while availing SSI exemp....

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....f service Tax during the period assessee is availing small-scale exemption under Central Excise Act. Further, I find that there is no bar under the Rules as well as under the Notification to take CENVAT credit on input Service Tax. Further, after going through the Notification, I find that in the Notification, it is provided that the manufacturer shall not avail the credit of duty under Rule 3 or ....