2021 (7) TMI 199

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....ruv Tiwari, Advocates for the appellant Shri P. Juneja, Authorised Representative for the respondent ORDER Heard the parties and perused the record. 2. The dispute in these appeals is with regard to disallowance of cenvat credit taken on some input services, which in the opinion of Revenue appear to be not allowable in terms of definition of input service as given in Rule 2(l) of the C....

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....llant is in possession of invoices of input services in question and further such invoices have been properly accounted for in the books of account and other statutory records including the cenvat register. Further, there is no dispute that the appellant have disclosed the quantum of such credit taken in their periodical returns filed with the Department under Central Excise and Service Tax as req....

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....credit amounting to the extent of Rs. 39,91,753/-, and have reversed the credit at the Commissioner (Appeals) stage, alongwith interest. So far as the balance amount of dispute before the Commissioner (Appeals), the Commissioner (Appeals) was pleased to allow cenvat credit of Rs. 1,55,008/- and disallowance of cenvat credit of balance amount which is Rs. 4,29,051/-. 6. Learned Counsel for the a....

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....dated 30.03.2015 is also bad on the ground of limitation. Accordingly, Appeal No. E/50346/2019 is allowed both on merits regarding the amount of Rs. 4,29,051/- and also on the ground of limitation. The penalty imposed are also set aside. Appeal No. E/50347/2019 7. As regards amount of Rs. 8,52,920/- is concerned, I find that the invoices are of April to August, 2012 relating to raising of he....