2021 (11) TMI 1086

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent. Order This is second round of litigation. 2. The brief facts of the case are that the appellant is engaged in manufacture of Ayurvedic Medicaments falling under Chapter 30 of the Central Excise Tariff Act, 1985. On audit of their records for the period March, 2007 to March, 2008, the Department found that they had availed the Cenvat credit of Rs. 1,01,32,780/- on input se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of duty and are not entitled for Cenvat credit. Accordingly, a show cause notice was issued by the Department for recovery of Cenvat credit of service tax of Rs. 1,01,32,780/- along with  interest and proposing equivalent penalty. The matter was adjudicated. In the adjudication order, the Commissioner did not take up the second issue alleged in the show cause notice as the same issue had bee....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rties. 4. Both the sides have filed affidavits. On going through the affidavits, I find that the verification has been done. Name and address, PAN based registration of the suppliers along with verification report dated 10-10-2011 have been provided by the appellant. In fact, the verification was required to be done with the registration number provided by the appellant in 2019 to find out....