2019 (2) TMI 1229

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..... Mehta, ld. Counsel appearing on behalf of the appellant submits that the total Cenvat credit on common input services attributable comes to Rs. 1,82,426/- out of which proportionate credit of Rs. 87,682/- was reversed on 12.03.2016 i.e. before issue of show cause notice. In the order-in-original, as the computation of Cenvat credit was disputed, the appellant reversed the entire Cenvat credit availed on common input services, amounting to Rs. 4,55,232/- on 22.03.2017, before filing the appeal before Commissioner (Appeals). As such the appellant have reversed the entire Cenvat credit availed on common input services amounting to Rs. 5,42,914/-. He submits that once the Cenvat credit was reversed, there is no need of any demand under Rule 6....

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....red in various judgments which are reproduced below:- (a) CCE &ST, Udaipur vs. Secure Meters Limited - 2017 (354) ELT 146 (Tri. Del.) "7. We find that the issue is no more res integra. Commissioner (Appeals) has granted relief to the assessee by following the Larger Bench decision of the Tribunal in the case of Franco Italion Co. Pvt. Ltd. [2000 (120) E.L.T. 792] as also the Hon'ble Supreme Court decision in the case of Chandrapur Magnet [1996 (81) E.L.T. 3 (S.C.)]. He has also relied upon the decision of Hon'ble Allahabad High Court in the case of Hello Minerals Water (P) Ltd. [2004 (174) E.L.T. 422 (All.)]. We have also taken note of the list of decisions supplied to us by the learned advocate for the respondents, laying down that such ....