2019 (5) TMI 1402

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....he Respondent ORDER RAMESH NAIR The appellant have two divisions, one division is availing exemption under Notification No. 30/2004-CE however, availing Cenvat credit on the common input services which is used for both the divisions. The case of the department is that, since the common input service on which the credit was availed was used in dutiable and exempted final products, proportionate ....

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....annot be demanded. 3. Shri S.K. Shukla, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that since the demand was raised for the extended period as there was suppression of facts, equal amount of penalty imposed under Section 11AC cannot be waived or reduced. 4. After hearing both the sides and perusal of record, I find that ....

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....e recovered from the manufacturer or the provider of output service, as the case may be, and the provisions of section 11A of the Excise Act or section 73 of the Finance Act, 1994 (32 of 1994), as the case may be, shall apply mutatis mutandis for effecting such recoveries; (ii) Where the CENVAT credit has been taken and utilised wrongly or has been erroneously refunded, the same shall be recover....