9911796707
TMI Blog2012 (6) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004. 3. During the course of audit, it was noticed that appellant had availed service tax credit in September 2007 under Business Auxiliary Services on the invoices raised by one of the Commission agent for sale of input/ raw materials. Audit party was of the view that such credit is ineligible. Appellant contested the issue with the audit party. Subsequently, the show cause notice dated 19.02.2009 was issued to the appellant for reversal of such cenvat credit availed. Adjudicating proceedings and subsequent appellate proceedings upheld confirmation of the demand on the appellant. 4. Learned Chartered Accountant appearing on behalf of the appellant submits that he is challenging the demand on merits as well as on limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xam. 2009 (16) STR 154 (Tri. Bang.) will apply as the demand in this case has been raised on the basis of audit objection. It is his submission that the judgment of the Tribunal in the case of Hindalco Industries Limited -- 2011 (272) ELT 278 (Tri. Del.) will apply for non-imposition of penalty under Rule 15, as there is no specific clause invoked in the show cause notice. 5. Learned SDR would submit that on merits the appellant does not have any case as it is accepted that the service tax paid by the Commission agent is for the sale of inputs cleared as such from the factory premises of the appellant and undisputedly the said goods were not put to use by the appellant. It is his submission that the provisions of Central Excise Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of service tax amounting to Rs. 98,533/- (including Edu. Cess and S&H Edu. Cess) during 2007-08 on Customs House Agent service for export of finished goods which was wrongly taken/ availed by the assessee is recoverable from the assessee under Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 11A (1) of Central Excise Act, 1944 and the interest on the Cenvat Credit availed wrongly is also recoverable from them under Rule 14 of Cenvat Credit Rules, 2004 read with Section 11AB of Central Excise Act, 1944. Further, they were fully aware of the facts that there is no provision to avail CENVAT Credit of Service Tax as the service provided by Commission Agent in respect of sale of input/ raw material not used in or in relatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
