TaxTMI 
TaxTMI 
2018 (5) TMI 2015
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....he facts of the case are that the appellant is engaged in the manufacture of Sheets of Flexible Polyurethane Foam, Auto Component Foam and Waste and Scrap of Flexible Polyurethane Foam classifiable under Chapter 39 and 87 of the First Schedule to the Central Excise Tariff Act, 1985. A Show Cause Cum Demand Notice dated 27/09/2013 was issued for the period July 2010 to June 2012 alleging irregular ....
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.... the case of the appellant that they were of the bonafide belief that when the Cenvat Credit is taken on the basis of documents against which the manufacturers or provider of service pays the duty/Tax in the subsequent month or quarter, as the case may be, the credit of Service Tax can be taken on the basis of the consignment notes received in the month of July but payment had been made in the mon....
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....d that this Tribunal in similar circumstances, in the case of CCE Jaipur-I Vs. Pushp Enterprises reported in 2011 (22) STR 299, had observed as under:- "10. In these cases, there is no dispute about the fact that the ER-I Returns had disclosed the availment of Cenvat Credit but since there is no requirement for enclosing the invoices or giving the details of such credit or neither such details w....