2023 (6) TMI 1078

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....nto the merits of the case but decided the issue solely on the validity of sub-section 7(A) of Section 11 A of the Central Excise Act, 1944 and held that the said sub-section is relevant for the issue of demand for a particular period for which Show Cause Notice was issued and not for the subsequent period. (c) The CESTAT has completely mis-interpreted the provisions of Sub-section 7(A) of Section 11A of the Central Excise Act, 1944. (d) The CESTAT failed to appreciate that on plain reading of said Sub-section 7(A), it is amply clear that the said section provides for the issuance of demand for the subsequent period in the form of statement. The only condition for the said statement is that the ground relied upon for the s....

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....filed by the appellant-revenue being aggrieved by the impugned order dated 22 September, 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal whereby the respondent's appeal has been partly allowed by modifying the order-in-original dated 20 May, 2016 wherein it is held that the appellant is eligible for Cenvat credit of service tax paid on services of Tour Operators and Works Contract. The Cenvat credit of service tax as credited by the respondent was in the tune of Rs. 1,14,291/- on which a penalty under the provisions of Section 11A(1) (a) of the Central Excise Act, 1944 was ordered in the order-in-original. The tribunal by the impugned order has reduced the same to the extent of inadmissible Cenvat credit of Rs. 82,794/-.....