credit taken was reversed very soon on coming to know of the mistake. As the credit taken was reversed before utilization, no interest is payable ... Strategic Engineering (P) Ltd. case.
13. From the foregoing, I hold that interest is not chargeable on the credit wrongly taken which was reversed before
representatives of the manufacturing unit who admitted to the allegations and also reversed the credit during the course of investigation.
8. Similarly, we find that ... required to be reversed. Accordingly, we are of the opinion that the reversal of credit by M/s. AIA Engineering Pvt. Ltd. and Bhagwati Autocast
that case, this Court reversed the order of the Tribunal in CC.E. v. Triveni Engineering & Industries
case of Union of India v. Narendra Engineering Works . In the even of the Union of India succeeding in the said Appeal ... judgment of this Court in the case of Narendra Engineering Works being reversed by the Supreme Court, the respondents shall be at liberty to enforce
already of Central
per show cause reversed (Rs.) Excise duty
notice (Rs.) payable (Rs.)
.................................................................................................................
1. Leader Engg. 3,94,502.00 2,59,789.00 Nil
Works ... Aman Engg. Works, Jalandhar as Sh. Ashok Sharma S/o
Sh. Des Raj Sharma Prop. M/s Aman Engg. Works, Jalandhar
has admitted
follows :
"11. The Noticee have claimed that they have reversed
Cenvat credit availed on GTA services used in relation to
manufacture of the exempted ... auxiliary service, commercial or
industrial construction service, cost accountant service,
design & engineering service and business auxiliary
service. The Noticee's contention that such
decision rendered in the case of " Khandelwal Metal and Engg. Works" (1985 (3) SCC 620) (supra), requires consideration by a Larger Bench. Subsequently ... given in "Khandelwal Metal and Engg. Works" (1985 (3) SCC 620), is incorrect and thereby, reversed the said decision
appellant manufactures MS pipes which it supplied to M/s
Navayuga Engineering Company Limited for use in a project. It is
undisputed that the goods ... goods, M/s Navayuga Engineering Company Limited
would pay an amount equal to "7% excise duty reversal" in
respect of the pipes
liable to pay service tax under reverse charge mechanism under consultancy engineering service
2. A show cause notice was issued and, in adjudication, the Commissioner
case of CCE Jalandar Vs DCM Engineering Products (supra) wherein the identical demands on the reversal of cenvat credit availed on the input invoices
