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2019 (5) TMI 368 - AT - Central ExciseCENVAT Credit - duty paying documents - credit availed on the basis of debit notes issued by their agent M/s K.R. Sons Pvt. Ltd. - credit availed on the basis of debit notes issued by M/s East India Petroleum Limited. - credit availed on the basis of the documents issued by M/s BEEKAY Corporation, M/s S J Polymers and M/s M M Polymers. HELD THAT - There is no doubt that these invoices pertain to them although they were raised in the name of M/s K R Sons since each invoice also mention their name. He produces the sample of each of the invoice raised by M/s Visakhapatnam Port Trust at the Port and the declaration given by M/s K R Sons. Based on these documents, I find the documents match. The sample invoices and documents produced do not take care of the entire amount of credit in dispute. This is a fit case to be remanded back to the original authority to examine the issue - appeal allowed by way of remand.
Issues:
1. Entitlement to CENVAT credit based on debit notes issued by various entities. Analysis: The appeal in this case was filed against an Order-in-Appeal seeking to deny allegedly ineligible CENVAT Credit to the appellant, a manufacturer registered with the Central Excise Department. The issue revolved around the denial of CENVAT Credit under Rule 14 of CCR 2004 read with Section 114(4) of the Central Excise Act, along with the imposition of penalties. The lower authorities confirmed the demand, except for a specific amount, and imposed penalties. The appellant raised three main issues: (i) Entitlement to CENVAT credit based on debit notes issued by M/s K.R. & Sons Pvt. Ltd. (ii) Entitlement to CENVAT credit based on debit notes issued by M/s East India Petroleum Limited. (iii) Entitlement to credit based on documents issued by M/s BEEKAY Corporation, M/s S J Polymers, and M/s M M Polymers. The lower authorities had previously denied the credit on input services based on the mentioned points. Regarding the documents issued by M/s East India Petroleum Limited to other entities, the appellant had partly substantiated their claim with proper invoices. The appellant requested a remand to the original authority to further substantiate their claim with proper invoices for the remaining disputed amount. Concerning the debit notes issued by M/s K R & Sons Pvt. Ltd., the appellant argued that they had not availed CENVAT Credit based on those debit notes. The original authority held that the debit notes did not contain all the necessary details required under Rule 9 of CCR 2004, making them ineligible for availing CENVAT Credit. The appellant contended that they had actually availed services from Visakhapatnam Port Trust through their Custom House Agent, M/s K R & Sons, who were mentioned in the invoices raised by the Port Trust. The appellant provided supporting documents, including debit notes and a declaration from the Custom House Agents, to prove their eligibility for CENVAT Credit based on the invoices issued by Visakhapatnam Port Trust. The Tribunal found the documents to be matching but required further substantiation for the entire disputed credit amount. In conclusion, the Tribunal remanded the case back to the original authority with specific directions: (a) The appellant is entitled to CENVAT Credit based on invoices for Port Services raised by Visakhapatnam Port Trust, supported by debit notes and a declaration from M/s K R & Sons. (b) The appellant will be entitled to CENVAT Credit for the remaining disputed invoices if they can produce satisfactory invoices to the Asst. Commissioner/Deputy Commissioner. The appeal was allowed by way of remand for further verification and substantiation of the appellant's claims.
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