TaxTMI 
TaxTMI 
2020 (1) TMI 806
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....intendent, Authorized Representative for the Respondent ORDER PER: S.S GARG The present appeal is directed against the impugned order dated 03.06.2019 passed by the Commissioner (Appeals) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in providing 'Erection, Commissioning or Installation Servic....
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....he Commissioner (A) who rejected the same. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned Consultant appearing for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that as soon as the audit pointed out irregular availment of CENV....
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....ment of duty, the appellants are not liable to penalty also. 5. On the other hand, learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellants have reversed the CENVAT credit of Rs. 24,14,131/- availed on Special additional duty and the same was reversed in March 2017 as shown in the relevant R....
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....nt has only furnished the proof of reversal of CENVAT credit of Rs. 24,14,131/- and for the remaining balance, they are liable to pay along with interest. In view of my discussion above, the present appeal is allowed by way of remand to the Original Authority to verify the quantum of reversal allegedly made by the appellant amounting to Rs. 24,14,131/- and also to verify whether the appellant had ....