2022 (3) TMI 587

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....nikar, Advocate for the appellant Shri Mahesh Bhardwaj, Authorised Representative for the respondent ORDER The issue involved is whether the appellant have rightly taken cenvat credit on supplementary invoices issued by the Public Sector Undertaking - South Eastern Coalfield Limited, wherein the excise duty was charged on items - Royalty, Stowing Excise Duty, Forest Cess, Terminal Tax, C.....

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....appellant has admittedly paid. Accordingly, appellant took cenvat credit of the excise duty. Subsequently, Revenue issued show cause notice dated 14.09.2017, for the period 2013-14 and 2016-17 by invoking the extended period of limitation, as it appeared to Revenue that taking of cenvat credit is bad in terms of Rule 9 of Cenvat Credit Rules, which disables taking of cenvat credit on the basis of ....

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....ubsequently, on insistence by Revenue, the coal company have started charging excise duty on the aforementioned items being royalty etc., the dispute is sub-judice before the Hon'ble Supreme Court. Learned Counsel also relies on the ruling of Division Bench of this Tribunal in the case of Jay Pee Bela Plant vs. CGST -2017 (369) ELT 766, wherein this Tribunal have taken notice of the pending disput....