2024 (7) TMI 926

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....SAL Present:   For the Appellants : Mr. Anshuman Chopra, Sr. Standing Counsel, CBIC with Mr. Deepesh Kakkar, Advocate. For the Respondents : Mr. Amrinder Singh, Advocate. JAGMOHAN BANSAL, J.(ORAL) 1. By this common order, both the captioned Appeals are being adjudicated. For the sake of brevity and convenience, facts are borrowed from Appeal No. CEA-1-2022. 2. The appellant ....

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....id opinion, the department issued a show cause notice dated 08.05.2013 calling upon the respondent-assessee to show cause as to why: a. The inadmissible Cenvat credit of Rs. 40,72,90,068 (Rupees forty crore, seventy two lakh, ninety thousand and sixty eight) wrongly should not be disallowed and recovered from them under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A (1) of....

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....lowed appeal of the respondent-assessee and dismissed appeal of the Revenue. 6. The appellant-department is assailing the aforesaid order passed by the Tribunal. 7. The respondent-assessee availed Cenvat Credit on various services and Revenue denied on few which included CHA services for export, renting of immovable property service, CHA (import), legal consultancy service, company secretary....