2026 (7) TMI 1605

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....R. M.M. PARTHIBAN, MEMBER (TECHNICAL) For the Appellant : Shri Mayur Shroff, Advocate For the Respondent : Shri A.K. Srivastava, Authorised Representative PER: S.K. MOHANTY Applicants/appellants have filed the miscellaneous applications, seeking change of name of the respondent in the cause title to the appeals filed before the Tribunal. The applications are considered, and accordingly the respondent's name in the cause title is amended to read as "Commissioner of CGST and Central Excise, Nagpur-II", having address at GST Bhavan, Telangkhedi Road, Civil Lines, Nagpur 440001. 2. Availment of CENVAT credit based on the invoices issued by the service providers, without actual provision of any taxable service, is the subject matt....

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.... noticees, namely Anil K. Modani and S.P. Dahiwade, has allowed the appeal vide Final order No. A/87176-87178/2023 dated 30.11.2023 in favour of the appellants. Thus, it was contended by learned Advocate that since the other noticees involved in the present dispute had already been exonerated from imposition of penalties, the appeals filed by the present appellants should also be allowed in line with the Final order dated 30.11.2023. Learned Advocate has placed reliance on the Final order No. A/85918-85919/2025 dated 07.05.2025 passed by this Bench of the Tribunal in the case of Geeta N. Savla, Partner and others vs. Commissioner of Central Excise, Mumbai-II, to state that when the issue has been resolved under the Scheme of 2019 in favour ....

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....facts, this Tribunal has recorded as under: '4. On careful consideration of the submission made by both the sides and perusal of the records, we find that as of now it is settled that once the duty demand case is settled under SVLDRS-2019, as per Scheme itself, there is a waiver of penalties on the main assessee against whom the demand was confirmed as well as on other co-noticees. Some of the judgments on this issue are reproduced below: -  - Anil k Madani Vide Final Order No. A/87176-87178/2023 Xxxx xxxx xxxx xxxx - Subhash Panchal vide Final Order No. 11014 of 2024 dated 08.05.2024 xxx xxx xxx xxx In view of above judgments given by the two coordinate Division Benches, the penalt....