2024 (12) TMI 947

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....ld:- "ORDER : i. demand and order to recover Cenvat Credit of Rs. 26,14,19,283/ availed on reimbursement charges of diesel/ electricity during the period April, 15 to March, 16 from the party under rule 14 of the Cenvat Credit Rules, 2004 read with section 73(1) of the Finance Act, 1994. ii. I demand and order to recover interest at applicable rate on the aforesaid amount from the party under section 75 of the Finance Act, 1975. iii. I impose penalty of Rs.2,61,41,928/ upon the party under Rule 15(1) of the Cenvat Credit Rules, 2004 read with section 76 (1) of the Finance Act, 1994." 2.1 Appellant is engaged in providing Telecommunication Services and are also availing Cenvat credit as admissible under....

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....nvat Credit Rules, 2004 read with Section 76 of Finance Act, 1944, for contravention of above said provisions;" 2.4 This show cause notice has been adjudicated as per the impugned order referred in para-1 above. Aggrieved appellant have filed this appeal. 3.1 We have heard Shri Atul Gupta learned Counsel appearing for the appellant and Shri Manish Raj learned Authorized Representative appearing for the revenue. 3.2 Arguing for the appellant learned Counsel submits that the issue in this appeal has been decided by this Tribunal in the following cases:- Idea Cellular Ltd. Vs CST, Mumbai, Final Order No.A/89500/16/STB dated 28.07.2016. M/s Vodafone Idea Ltd., Final Order No.70687 of 2024 dated 21.10.2024. 3.3 Lear....

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....to appellant on this point. The appeal is allowed." 4.3 The show cause notices issued for the past period were adjudicated as as per Order in Original; 68-69/ Pr Commr/ Meerut/ 2016 dated 30.11.2016 confirming the demand against the appellant. This Order has been set aside by Tribunal vide Final Order No.70687 of 2024 dated 21.10.2024 observing as under:- "9. We find that the issue in dispute is no more res integra and the Tribunal vide Final Order No.70610 of 2024 dated 04.06.2024 in the case of M/s Bharat Sanchar Nigam Ltd. V/s Commissioner of Central Excise & Service Tax, Meerut-I in Service Tax Appeal No.70318 of 2017 held as under:- "4.8 On the second issue we are of the view that the adjudicating authority has mis....