TaxTMI 
TaxTMI 
2020 (4) TMI 673
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....t Shri Pradeep Gupta, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue in this appeal relates to disallowance of cenvat credit totalling Rs. 26,90,753/-, held to be wrongly taken by the court below. 2. The appellant is engaged in the manufacture of chemicals like caustic soda, liquid chlorine, staple bleaching powder/hydrogen gas, etc. falling under Chapter 28 of t....
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.... proposing to demand central excise duty of Rs. 7,64,318/- with respect to invoices of services provided by M/s.Shri Krishna Construction, which were mainly for labour charges for handling of materials in the store. Being in the nature of unloading, shifting, bundling, clearing, etc., it appeared to Revenue that as the service provider was registered under the category of construction services, un....
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....ly of labour or for labour charges for handling of stores only. For the sake of the classification under which the service provider is registered, no disallowance can be made in the hands of service receiver, as they fulfil all the pre-requisite for taking cenvat credit. As regards the amount of Rs. 19,26,435/- is concerned, the same relates to mainly repair and maintenance of civil nature of the ....
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....roposed demand along with interest and also imposed equal amount of penalty under Rule 15 (2) of Cenvat Credit Rules read with Section 11 AC of the Central Excise Act, 1944. 7. Being aggrieved, appeal was filed before the Commissioner (Appeals), who was pleased to reject the appeal, upholding the order-in-original. 8. Being aggrieved, the appellant is before this Tribunal. 9. Heard the parties.....