2019 (9) TMI 242

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....he respondent: Shri S.N. Gohil, Supdt. (AR) ORDER Per: Raju These appeals have been filed by M/s Gemini Engi Fab Ltd. against confirmation of demand of Service Tax, interest and imposition of penalty under section 76 of the Finance Act, 1994. 2. Ld. Counsel for the appellant pointed out that the appellant are registered with Service Tax for providing services of "Repair and Maintenance....

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....ad with Notification 214/86(NT). The said tubes were returned for job work under job work challans. Thereafter, the said material was sent for solution annealing to another job worker under job work challans and the same were returned to the appellant under job work challan. Revenue is seeking to deny CENVAT Credit on the Excise Duty paid by Jord Engineering India Ltd. for the de-finning done by t....

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.... quantum has been denied, a separate Show Cause Letter was issued, demanding duty in respect of utilization of the said credit. He pointed out that it amounts to double jeopardy as on one end, Revenue is seeking reversal of Cenvat Credit and simultaneously it is demanding duty against the use of said credit. 3. Ld. AR relies on the impugned order. 4. We have gone through rival submissions. W....

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....ding services to the appellant. There is no dispute that the said material is used in provision of the services on which the appellants are paying Service Tax. The Show Cause Notice seeks to deny the credit on the ground that the activity undertaken by the appellant is not manufacturing but repair of goods and thus, no credit on input can be allowed. It ignores the fact that the appellants are als....