9911796707
TMI Blog2013 (6) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... its" is used in the rule in plural whereas the input service distributor is mentioned as singular. In the present case we find that the input service credit is being taken by M/s Hindalco Industries Ltd. at Renukoot whereas the input service distributor are more than one as separately registered as Lohardaga and Samri etc. - prima facie view that the Cenvat Credit of service tax paid on input services utilised by the mines located at Lohardaga and Samri etc. is not available to the applicant. - However extended period of limitation may not be applicable to the present case. - pre-deposit ordered partly. - E/2836/2012 - 56/03/2013 - Dated:- 14-2-2013 - Archana Wadhwa And Sahab Singh, JJ. For the Appellant : Shri B L Narasimhan, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax registration number for GTA services received by them. The offices of these mines are situated at Lohardaga and Samri respectively. On the basis of correspondence with Supdt. of Central Excise Range, Ranchi it is gathered that M/s Hindalco Industries Ltd. Lohardaga is registered for GTA services with effect from 16th March 2005 and input service distributor with effect from 17th February 2006. Similarly M/s Hindalco Industries, Samri in Chhatisgarh also registered separately the GTA service and input service distributor. On the basis of the scrutiny of the records, it was found by the departmental officers that applicant has availed and utilised inadmissible Cenvat credit of input services received at Lohardaga and Samri mines located ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e input services available in mines is required to be allowed to them. 4. As regards ISD invoices issued by the mines located at different places, he submits that these invoices are valid documents for the purpose of taking credit against the input service. He further submits that input service available is qua a manufacturer and not qua factory. Since M/s Hindalco Industries Ltd. is a company having many units the input service credit is available to M/s Hindalco Industries company. He further states that the Cenvat credit availed on input services can be distributed to the manufacturing unit by the input service distributor. Since the service credit has been distributed by the ISD, manufacturing unit is eligible for availing the Cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of distribution of the Cenvat credit. He submits that Commissioner has discussed all the submissions of the applicant and denied the Cenvat credit in respect of the services availed in the mines located at Lohardaga and Samri etc. He further mentioned that the decision of the Hon'ble Supreme Court in the case of Vikram Industries was also considered by the Commissioner who distinguished the case from the facts of the present case. 6. After hearing both the sides, we find that the credit has been denied by the department taking a view that mines located at Lohardaga and Samri are not the captive mines of the applicant and also ISD invoices issued by the mines are not valid documents. We find that this is a fact that Lohardaga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso being supplied to unit other than applicant. 7. On perusal of the ST-I application filed with the jurisdictional Range Supdt. It is found that the mines having their office at Lohardaga, Samri and Baguru have taken service tax registration for GTA services received by them separately and independently and in their ST-I application they have not mentioned any name and detail of the unit to whom they will distribute the credit of input service as required at Sr. No. 5(d) of ST-I application. We find that in the form ST-I application at Sr. No. 5(d) reads as under:- 5(d) In case of application for Input Service Distributor, furnish address of all the premises to which credit of input services is distributed or intended to be dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the input service distributor is mentioned as singular. In the present case we find that the input service credit is being taken by M/s Hindalco Industries Ltd. at Renukoot whereas the input service distributor are more than one as separately registered as Lohardaga and Samri etc. 10. In view of the above, we are of the prima facie view that the Cenvat Credit of service tax paid on input services utilised by the mines located at Lohardaga and Samri etc. is not available to the applicant. 11. We find that the three Show Cause Notices were issued to the applicant by the department out of which Show Cause Notice dated 25th November 2010 and 29th April 2011 are within time limit whereas in the Show Cause Notice dated 5th April 2010 extend ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
