9911796707
TMI Blog2017 (11) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... l equipment, parts of exhaust systems, printed circuit board falling under Chapter Heading 85 and 90 of the Central Excise Tariff Act, 1985. They also avail the benefit of CENVAT credit in respect of inputs and capital goods. It was noticed that the respondent had wrongly availed CENVAT credit on rent, manpower recruitment/supply services and security services. On pointing out by the department, the respondent-assessee had reversed the same under protest. However, they had not paid the interest. On these allegations, a show-cause notice was issued to the respondent-assessee and vide the Order-in-Original, the lower authority ordered recovery of CENVAT credit wrongly taken to the tune of Rs. 11,71,124/-, Rs. 6,56,576/- and Rs. 55,311/- respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order and submitted that the respondent-assessee have four units, two of them are located in the same premises and the third unit is located in Mandya, wherein only job work activities assigned by the main unit is carried out and the fourth unit is located in different area. Due to paucity of accommodation for housing the other units in the same premises of the main unit, the respondent had been compelled to engage Unit-III and Unit-IV away from the main unit. He further submitted that the third and fourth units are nothing but the extended unit of the main unit at Hebbal. He also submitted that Unit-III and Unit-IV are assigned with specific job of activity on need basis as planned in the main unit. He also submitted that the main unit was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he main unit as well as job work unit are availed by the main unit and are reflected in the ER1 monthly returns filed by the main unit. Further, I also find that there is a common and single Profit and Loss account and Balance Sheet for all the units and single consolidated income tax returns. It is also seen that the respondent vide letter dated 21.4.2009 intimated the department regarding setting up of job work Unit-III at Belgagola Hobli, Mandya District and intimated that Unit-III would not be registered under the Central Excise and further, vide letter dated 4.2.2002 intimated the department regarding the setting up of job work plant at Manandavadi Road, Mysore. I also find that the case laws relied upon by the respondent cited supra, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
