Per: P.A. Augustian

This appeal is filed against Order-in-Original No. COC-EXCUS-000-COM-08/2021-22/CE/Commr dated 25.05.2022 passed by the Commissioner of Central Tax & Central Excise, Kochi.

2. The issue in the present appeal is regarding demand against ineligible CENVAT credit availed by the Appellant.

3. The brief facts are M/s. Zuari Cement Limited the Appellant is a manufacturer of cement and started the activity of packing cement in Cochin in October 2015. Appellant has also obtained Service Tax Registration under various service categories. During multi location Audit by the Additional Director General Audit for the year 2016-2017, it is observed that Appellant has not paid central excise duty correctly for the MRP based clearances and also availed ineligible CENVAT Credit of input services. During the course of audit, Appellant paid the alleged short payment and reversed the amount in the CENVAT account. However, has not paid interest and penalty on the short payment. Further, it is alleged that Appellant has availed ineligible CENVAT credit of input services on the strength of invoices issued by service providers and started utilizing this credit for the payment of central e