2019 (2) TMI 71

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....Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER This appeal has been filed by the assessee against the Order passed by the Commissioner of Central Excise (Appeals), Coimbatore at Madurai. 1.2 Brief facts inter alia are that during the course of Audit of the appellant, the Revenue appears to have found that the appellant had availed CENVAT Credit of service tax paid on input servic....

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....ributable to input services used in the manufacture of exempted goods; that the appellant did not pay interest amount for the delayed payment, etc. 1.3 This prompted the issuance of a Show Cause Notice dated 24.02.2015 by the Revenue proposing to demand interest of Rs. 6,41,969/- under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944 and the same c....

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....f the CESTAT in the case of M/s. Lenovo India Pvt. Ltd. Vs. C.C.E., Puducherry vide Final Order No. 41114/2018 dated 13.04.2018 has held that there was no liability towards interest or penalty; and referred to the following paragraphs : "5. The issue is whether the CENVAT credit availed wrongly and reversed subsequently without actually using it would attract interest or not. The said issue has....

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....id Rules, it is needless to say that the argument advanced by the learned counsel appearing for the appellant/Department is erroneous, whereas the argument advanced on the side of the respondent is really having merit and the substantial questions of law settled in the present Civil Miscellaneous Appeal are not having substance and altogether the present Civil Miscellaneous Appeal deserves to be d....