"FAN: U532-240U149 REGISTERED / AD CUSTOMS, EXCISE & SERVICE TAX G Marg Civil Lines,Old Red Buitding,Allahabad-21 1001 Regional Branch, Allahabad Dated: 28/1/2047 unt as per address in table below fe below Respondent as per adress in Final Order No. A/716§8/2017-SM{BR] dated 22/11/2017 ed to transniit herewith @ certified copy of order passed by the Tribunal under section 38-C(1) of the cise and Salt Act, 1944. fam dir Conte AGstt, Registrar Appl Appeat Name and Address of Appellant ; 220072/2017 Ipsa Business (india) P Ltd $7/1/17-18,site-iv,ind. Area, Sahibabad GHAZIABAD QUP) Name and Address of Respondent C.& CE. & S.T-Noida C-56/42.,. SECTOR 62, NOIDA, UTTAR PRADESH-201307 Cupy To Rajesh chibber FA-9, KAVI NAGAR, GHAZIABAD, (UP) 4 Sar Association, CESTAT, Allahabal & Direcwr Publications, Customs, Excise, 1.P. Estate, Delhi ay Publications Pvt. Lid., 1512-3, Bhishm Pitamah Marg, Opp ICICH Bank of Defence Colony New , Chennai-17 * Compuny Lan Institute of India Pvt. Lid, No.2 (old 6.36), Vaithyaram Street, T Faxmaan Allied Servive Pvt. Ltd., 5932, New Rohtak Road, New Dethi-110005 9LAWCRUNX Advisors Pvt. Lid, LAW House, 1-8, Sector-10, Faridabad 121003 (Haryana) w Delhi - 110070 , Vasant Kunj, N 10 VuxtndiaOntine.com Pvt. Lid. 2nd Floor, Vasant Ad HL Mark Professional Services Pvt. Lta., 108, Everest Block, Aditya Enclave, Hyderabad ~ 38 12 The FCF AE society, $2. Nagarjuna Hill,Punjagutta Hydecabad.-500082 TS MES Knowledge Processing Pvt. Itd.(trsmanagementindiie Grou. Ngar Karkardooma Court elhi- #100. HOR 15 Ciffice Copy 16 Second Fold ‘Asstt. Registrar IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH : ALLAHABAD COURT No. 1 APPEAL No. E/70072/2017-EX{SM] CUS-000-APP-4 entral Excise & Customs (Arising out of Order-in-Appeal No, GZB E dated 20/10/2016 passed by Commissioner of (Appeals), Meerut-) M/s IPSA Business (India) P. Ltd. Appellant Vs. Commissioner of Customs & Central Excise, Ghaziabad Respondent A Shri Rajesh Chhibber, Advocate, for Appellant Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Ri Hon’ble Mrs. Archana Wadinva, Member (Judicial) Date of Hearing & Date of Decision —: 22/11/20 FINAL ORDER NO. 4.46.68 2O0F Per: Archana Wadhwa The proceedings were initiated against the appellant f confirmation of demand of amount of Rs,.25,32,214,00/-, on the ground that the appellant has used the common Cenvatable Services in respect of their Taxable Services, as also exempted trading activities. The said demand was raised in terms of provisions of Rule 6(3) of Cenvat Credit Rules, 2004. 2. In as much as, the appellant debited the proportionate credit, attributable to trading activities the Original Adjudicating Authority dropped the demand. However, on an appeal by the Revenue, Commissioner (Appeals) set aside the &® ee 2 Ex. Appeal No, 70072/2017 order and allowed the Revenue’s appeal, on the ground that such debit was not made initially. Hence, the present appeal preferred before this Tribunal. 3. I find that there is no doubt about quantum of credit reversed by the appellant. lf that be so, it has to be held as if no credit was ever availed by the assessee. The issue stands covered by the Hon’ble Allahabad High Court decision in the case of Hello Minerals Water (P) Ltd. Versus Union of India reported at 2004 {174} E.L.T. 422 (Allahabad). 4. In as much as the issue is covered, I find no merits in the impugned order of Commissioner (Appeals). The same is accordingly set aside and appeal is allowed by restoring the order of the Original Adjudicating Authority. (Dictated & Pronounced in Court) a a Sd/- (Archana Wadchawa} Member(Judicial) Ansari "