2018 (12) TMI 1851

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....Suptd. (A.R.) for the Revenue ORDER Facts of the case in brief are that the appellant is located in the State of Meghalaya and is availing the benefit of Notification No.20/2007- CE dated 25/04/2007. The above exemption notification entitles the appellant to claim refund equivalent to quantum of duty paid in a given month, other than by way of utilization of Cenvat Credit, subject to the max....

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.... 4. Heard Both Sides and perused the appeal records. 5. On perusal of records, we find that during the period in dispute, out of total Centvat Credit availed by the appellant, an amount of Rs. 75,15,568/- was pertaining to various input services for which the appellant assessee discharged Service Tax on 31/03/2014 as a recipient of Service under the Reverse Charge Mechanism (RCM) in terms of....

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....C.E. & S.T., Jammu & Kashmir as reported in 2015 (327) ELT 213 (Tri.-Del). The relevant paragraph of the above Order is reproduced below:- "8. On going through the records of the case against M/s. Vishal Industries, it is seen that there are two allegations against them. The first allegation is that they have availed higher quantum of exemption under Notification No. 56/2002-C.E., dated 1....

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....envat credit varying from 98% to 100% and during those months, the appellant have availed almost negligible exemption. In view of this, this has to be treated as revenue neutral case and as such, there is merit in the appellant's plea that there was no intention to avail higher quantum of exemption. As regards, duty demand of Rs. 18,18,507/- on the value of the corrugated boxes applied by M/s. Vis....