2019 (2) TMI 689

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.... Shri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. NOI-EXCUS-001-APP-1944-17-18 dated 27/03/2018 passed by Commissioner of Central Excise & Customs (Appeals), Noida. 2. The brief facts of the case are that the appellant were providing restaurant service. The appellant was paying se....

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....t was eligible for Cenvat credit of Rs. 4,06,292/- for the period from July, 2012 to March, 2013. The contention of the appellant was that if the Cenvat credit is allowed to them and amount already paid by them already taken into consideration before the issue of show cause notice, the entire liability was discharged. The Original Authority has taken into consideration the provisions of Sub-rule (....

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....r retrospectively has been settled by the Hon'ble Allahabad High Court in the case of Collector of Central Excise, Allahabad Vs M/s Ram Swarup Electricals Ltd. reported at 2007 (217) ELT 12 (All.). He has submitted that the Hon'ble High Court had ruled that such amendment for prescribing time limit of 6 months was with prospective effect and therefore, appellant is eligible to take Cenvat credit f....