TaxTMI 
TaxTMI 
2018 (3) TMI 1882
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....updt. (A.R.) - FOR THE RESPONDENT(S) ORDER The dispute in the Order-in-Appeal No.102/GHY/CE (A)/GHY/2014 dated-25/11/2014 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Guwahati in which the demand of refund alleged to have been erroneously taken amounting to Rs. 15,95,332/- during the year 2007-2008 and 2008-2009 and disallowance of CENVAT Credit in capital goods....
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....hat in their case the capital goods were installed subsequently upon which credit was availed claiming that the entire facts and circumstances were known to the jurisdictional authorities. Reliance I placed by them on the decision of the Hon'ble Supreme Court in Commissioner of Customs, Central Excise & Service Tax, Indore Vs. Zyg Pharma Pvt. Ltd. reported in 2017 (358) ELT 101 (M.P.). 4. Learned....
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....he availment of credit specified and received in the factory. Accordingly, we hold that the eligibility for CENVAT Credit arises in 2007-2008 and these being capital goods, credit should have been availed in 2007-2008 and 2008-2009. Consequently, the refund amount of Rs. Rs. 15,95,332/- claimed during these two years was in excess of their entitlement and hence recovery thereof cannot be faulted. ....