2020 (4) TMI 673

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....nka Goel, Advocate for the appellant 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/hyd....

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...., show cause notice dated 15.07.2014 was issued 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 ....

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..... 7,64,318/- is concerned, the same is towards supply 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 ma....

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....d to affirm the show cause notice by confirming the proposed 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 ....