2026 (2) TMI 902

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.... C. EX. & S.T., Faridabad-I, whereby the learned Commissioner has confirmed the demand of Rs.53,99,123/- under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11A of the Central Excise Act, 1944 by denying the CENVAT Credit availed on input services namely C&F Agents, Rent of Office/Godown after sale and AMC of computers and air conditioners, along with interest under Rule 14 of the Credit Rules read with Section 11AA of the Act and penalty of Rs.7,00,000/- under Rule 15(1) of the Credit Rules. 2. Briefly stated facts of the present case are that the Appellant is engaged in manufacture of tyres. During the relevant period, i.e. 2013-2014, the Appellant availed the CENVAT Credit of duty paid on inputs and capital goods and serv....

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....ing Orders passed by the Tribunal and the Departmental Authority in Appellants' favour on the identical issue: Orders Period Final Order No. 60572-60573/2024 dated 04.10.2024 passed by the Tribunal  = 2024 (10) TMI 287 CESTAT Chandigarh Previous Period i.e. Dec 2005 to May 2011 Order-in-Original No. 18-19/16-17/Commr./YG/FBD-I/2016-17 dated 27.07.2016 passed by the Commissioner of CE & ST, Faridabad-I Subsequent Period i.e. 2014-15 & 2015-16 4.2 She further submits that the department has not filed any appeal against the above-cited Orders, which is evident from the RTI rely provided by the CPIO in respect of the status of the Order dated 27.07.2016; hence, the department has accepted that the Appellant....

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....018 (9) G.S.T.L. 17 (Raj.), maintained by the Hon'ble Supreme Court - 2018 (16) G.S.T.L. J168 (S.C.) * Commissioner of C. Ex., Jaipur Vs Shree Cement Ltd - 2017 (11) TMI 1408 Rajasthan High Court * M/s JSW Steel Ltd Vs Commissioner of Central Excise, Customs and Service Tax, Belgaum (ViceVersa) - 2021 (12) TMI 381 CESTAT Bangalore * Sundaram Clayton Ltd. Vs Commissioner of C. Ex., Chennai-II - 2016 (42) S.T.R. 741 (Tri.-Chennai) Regarding Rent of Office/Godown after sale: * Indian Terrain Fashions Limited Vs Commr of CGST & CE, Chennai - 2025 (4) TMI 1285 CESTAT Chennai * Evonik Speciality Silica India Pvt Ltd Vs CCE & ST, Surat-II - 2023 (11) TMI 261 CESTAT Ahmedabad * Barmalt (India....