2022 (6) TMI 859

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oduct. In the outcome of the audit a show cause notice was issued proposing denial of Cenvat Credit on various services. The Adjudicating Authority dropped the part demand as against the total confirmed demand. Appellant filed appeal before the Commissioner (Appeals), the Commissioner (Appeals) further allowed part Cenvat Credit, hence the present appeal was filed against the judgment and disallowance of the Cenvat Credit as per the impugned order in appeal. 2. Shri Mehul Jiwani, Learned Chartered Accountant appearing on behalf of the appellant submits that in the present case, the show cause notice is based on the audit objection. He submits that for the same services, on the same allegation, the show cause notice was also issued to avail....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-Mum. * Thiru Arooran Sugars Ltd.-2017 (3) G.S.T.L. 199(Tri.-Chennai) * Capsugel Healthcare Ltd. 2016 (44) S.T.R. 101 (Tri.-Chan.) * Sunbeam Hi Tech Medicare- 2016 (41) S.T.R. 776 (Tri.- Del.) * Mportal India Wireless Solutions P. Ltd- 2012 (27) S.T.R 134 (Kar.) * M/s. Savita oil Technologies Ltd.-2018 (4) TMI 1385- Cestat Mumbai * M/s. Bosch Automotive Electronics India Pvt.Ltd-2017 (6) TMI 157-Cestat Bangalore * Honda Motorcycle & Scooter (I) p. Ltd-2016 (45) S.T.R. 397 (Tri.-Chan.) * Fedaral Express Corporation- 2014 (36) STR 375 (Tri.- Mumbai) * Bostik India p. Ltd-2017 (49) STR 240 (TH.BANG) * UNI ABEX ALLOYS Products Ltd.-2018 (363) ELT 1076 (Tri- Mum) * HCL Technologies- 2015 (37) STR 716 (ALL.) * Ballarpur In....