2019 (1) TMI 314

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....partment observed that the appellant was not maintaining separate records for input used in exempted and dutiable goods. However, was availing cenvat credit on the inputs used in both dutiable as well as exempted goods. Resultantly, a show cause notice dated 06.05.2009 was issued proposing the recovery of an amount of Rs. 1,78,70,719/- equal to 10% from 10.09.2004 (8% upto 09.09.2004) of the total price. The interest at the appropriate rate and the proportionate penalty was also proposed. The said show cause notice was initially adjudicated vide order dated 26th November, 2014. However, the said order was set aside by this Tribunal vide order dated 07.10.2017 with the direction for the show cause notice to be decided de novo by providing ve....

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..... CCE reported in 2018 (12) TMI 165-(CESTAT-Ahmadabad). 2. Punjab National Bank v. CCE reported in 2018 (7) TMI 1131-CESTAT-Delhi. 3. Department on the other hand has justified the order submitting that the verification report as well as the CA Certificate has duly been considered and accordingly an amount of Rs. 28,58,763/- alongwith the interest at the rate of 24% and that the amount of Rs. 10,18,279/- has rightly been ordered to be appropriated for the period 01.04.2004 to 03.03.2008. Similarly, the demand of cenvat amounting to Rs. 8,85,407/- for the period 01.04.2008 to 31.03.2009 has rightly been confirmed alongwith the imposition of penalties. There is no infirmity in the order. Appeal is accordingly, prayed to be set aside. ....

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....406 59,748 2,67,024 2006-07 15,72,214 9,17,205 6,60,776 4,72,755 2007-08 75,49,124 13,38,894 9,23,075 2,60,268 Sub-total 1,69,85,311 28,23,393 30,232 18,34,967 10,21,067 30,232   28,53,625 28,86,266 2008-09 8,85,719 8,85,407 5,138 4,48,219 - 5,138 Sub-total 8,85,719 8,85,407 5,138 4,48,219 - 5,138 Grand Total 1,78,71,030 37,08,800 35,370 22,83,186 10,21,067 35,370 37,44,170 10,56,437 6. From the above table, it is clear that the cenvat credit for an amount much more than what has been confirmed by the original adjudicating authority has already been reversed. Hon'ble Apex Court in the case of Chandra....

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....ent if the register as required is maintained credit, can be taken for quantity of the inputs used in rendering the taxable services if records are not maintained, as required, the duty is to be paid in terms of Rule 6(3) as discussed above. However, the appellant is entitled to exercise the option as provided under Rule 6(3) in absence of maintaining the proper records. The word used in the provision is 'option', which clarifies that it is the appellant who has liberty to decide which option to be exercised and Revenue cannot insist the appellant to avail a particular option. We draw our support from the case CCE vs Max New York Life Insurance 2017 (5) TMI 1994 (Tri.-New Delhi). In another case decided by the Tribunal Mumbai, i.e. Mercedes....