2024 (1) TMI 630

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....rajan, Authorized Representative for the Appellant Shri N. Satynarayanan, Assistant Commissioner for the Respondent ORDER Order : [ Per Mrs. Sulekha Beevi C. S. ] Brief facts are that the appellant is a manufacturer of „Diamond Grinding Wheels‟ falling under Chapter Sub-Heading No. 68042110 of the First Schedule to the Central Excise Tariff Act, 1985. 2. During verification of acc....

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....2 dated 16.02.2012 confirmed the demand, along with interest, and imposed equal penalty. 6. On appeal, the Commissioner (Appeals) vide order impugned herein upheld the same. Hence, this appeal. 7.1 On behalf of the appellant, Shri S. Yuvarajan, Executive-Accounts and Indirect Taxation/Authorized Representative of the appellant-company, appeared and argued the matter. 7.2 It is submitted by him ....

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..... The findings of the authorities below were reiterated. 9. Heard both sides. 10. The issue to be decided in this appeal is whether the appellant is eligible for the CENVAT Credit of the Service Tax paid on the bank charges. 10.1 The first reason for denying the credit is that the bank certificate issued evidencing the collection of Service Tax is not a document mentioned in Rule 3 of the CENVA....