2017 (8) TMI 1737 - AT - Central Excise

Availment of CENVAT credit on the strength of advisory notes - advisory notes are proper document for availment of cenvat credit or not - CENVAT Credit - tower - input service or not for providing landline services. Availment of CENVAT credit on the strength of advisory notes - advisory notes are proper document for availment of cenvat credit or not - HELD THAT - On perusal of record it appears that on the basis of advise of Transfer for Debit issued by Central Telecom Store Depot which procures the material and passed on the cenvat credit to various units alongwith the material supplied. From the record it appears that the issue has come before the Tribunal in appellant own case vide Final Order No. A/124/2012-EX where the matter was remanded to the adjudicating authority for fresh decision. So on the first issue of cenvat credit the impugned order is set aside and the matter remanded to the adjudicating authority for fresh adjudication by following the earlier order. CENVAT Credit - tower - input service or not for providing landline services - HELD THAT - For mobile phones towers are needed the appellant is not providing mobile services. But this fact is not emerging from the impugned order. On this issue also the matter is remanded to the adjudicating authority. The impugned order is set aside and matter is remanded to the adjudicating authority to decide the issue denovo but by providing an opportunity of hearing to the appellant. Fresh evidence if necessary may be admitted as per law - appeal is allowed by way of remand.

Summary

The appeal was filed against an order-in-original dated 30.12.2014 regarding incorrect availment of cenvat credit. The appellant had wrongly claimed credit based on advisory notes. The Tribunal remanded the matter to the adjudicating authority for fresh decision. The impugned order was set aside and the appeal was allowed by way of remand.