2014 (5) TMI 835

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..... s also furnished Cost Accountant's certificates certifying the above. For any reason, if the department does not want to place reliance on these certificates, under Section 14AA of the Central Excise Act, they can conduct special audit where the credit of duty availed of or utilised is not within the normal limits or such credit has been availed by reason of fraud, collusion or any willful mis-statement or suppression of facts. - The department has not invoked these powers available to it - Therefore, matter remanded back - Decided in favour of assesee.
P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant : Shri J C Patel, Adv For the Respondent : B S Meena, Addl. Comm. (AR) JUDGEMENT Per: P R Chandrasekharan : 1. The appe .....

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..... f spouse and family member of employees 1841421.17 (correct amount Rs.18,19,412.00) 18,19,412 along with interest of Rs.7,70,517 Enterprise Secure Package Policy 65010.96 Fire and allied peril insurance of stock 19357.57 Insurance of building of factory township 14878.30 Motor Vehicle Insurance 1891415.46 Insurance of public liability industrial risk 74533.67 Refueller insurance policy 288695.70 Standard fire and special perils insurance 170880.47 Stock Insurance 271329.53 Survey fees 37002.77 Third party liability (offshore and onshore) 10863678.50 Aviation fleet/aircraft related insurance 2368098.47 2,33,15,663.98 3. 02.05.2013 Comprehensive off shore package policy 332102.16 Standard fire and special perils .....

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..... the Revenue reiterates the findings of the adjudicating authority. 5. We have carefully considered the submissions made by both the sides. As the issue lies in a narrow compass, we take up the appeal itself for consideration and disposal after waiving the requirement of any pre-deposit. 5.1 Prima facie, we find that the costs of various services availed forms part of the assessable value of the goods manufactured and sold by the appellant. Therefore, there is no reason to deny Cenvat Credit of the duty/taxes paid on the various inputs/input services availed by the appellant for undertaking their business operations. The appellant has also furnished Cost Accountant's certificates certifying the above. For any reason, if the department .....

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