2024 (7) TMI 1454

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....eceived the subsidy in the form of VAT 37B Forms and was entitled to use the said amount of subsidy to set off/pay the VAT liabilities. 2. The Revenue considering the amount of subsidy as additional consideration issued the show cause notice demanding duty on the amount of subsidy along with interest and penalty for the period during 1.4.2016 to 31.03.2017. The demand made under the show cause notice was affirmed by the Adjudicating Authority vide order-in-original dated 10.12.2021 and also by the impugned order. Hence, the present appeal has been filed before this Tribunal. 3. We have heard Shri Suhrid Bhatnagar, learned counsel for the appellant and Shri Manish Kumar Chawda, learned Authorised Representative for the respondent. 4....

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....r res-integra. The references of some of the decisions as referred to by the learned Counsel for the appellant are as under: - 1. Rajasthan Digital Tiles (P) Ltd. Vs. Commissioner, Central Excise & CGST, Jaipur - [2023(5) TMI 435-CESTAT, New Delhi] 2. Dhawan Box Sheet Containers Pvt. Ltd. Vs. Commissioner, Goods and Service Tax, Commissionerate, Alwar (Rajasthan)- [2023 (7) TMI 821-CESTAT, New Delhi] 3. Honda Motorcycle & Scooters India Pvt. Ltd. Vs. CGSTC & CE, Alwar -[2019 (4) TMI 748-CESTAT, New Delhi] 4. H-One India Pvt. Ltd. &Anr. Vs. CCE - [2019 (5) TMI 1226-CESTAT, New Delhi] 5. Commissioner of Central Excise and Service Tax, Rajasthan Vs. Prem Jain Ispat Udyog Pvt. Ltd. - [2019 (8) TMI 15....