2023 (7) TMI 824

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....ve for the Department ORDER ASHOK JINDAL The appellant is in appeal against the impugned order wherein it was held that the appellant is taken Cenvat credit on the basis of fake invoices. Therefore, they are not entitled to take the Cenvat credit amounting to Rs. 29,02,989/- alongwith interest is recoverable and equal amount of penalty was also imposed under Section 11AC of the Act r/w Rules....

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....ppellant, therefore, it was proposed that appellant is not entitled to take Cenvat credit on the invoices issued by M/s Agrawal Structure Mills Pvt Ltd. On these set of facts, a show cause notice was issued to the appellant as well as to the commission agent. Initially, the adjudicating authority after verification of the records, dropped the proceedings but on review, the learned Commissioner (Ap....

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....o the appellant. He also submitted that as M/s Agrawal Structure Mills Pvt Ltd has provided service of commission agent on selling of their goods and raised invoices for the same showing service tax component on which the appellant has taken the credit under bonafide belief. If, M/s Agrawal Structure Mills Pvt Ltd has not paid the service tax, it is not the appellant to ask to reverse the Cenvat c....