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TMI Blog2018 (3) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same was denied. Before the Settlement Commission the same cannot be shifted over to any other new ground to deny the CENVAT credit. No other reason can be assigned by the Settlement Commission other than what was stipulated in the show cause notice and the reports issued. Hence, this Court is of the considered opinion that no denial of CENVAT credit of ₹ 16,43,129/- for the period of November 2012 to December 2013 can be made, which otherwise the assessee is legally entitled to - petition allowed. - WRIT PETITION No. 61693 /2016 ( T – TAR ) - - - Dated:- 27-2-2018 - S. Sujatha, J. For the Petitioner : Sri. B. G. Chidananda Urs, Adv For the Respondent : Sri. Jevan J. Neevalgi, Adv ORDER Petitioner has chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it claimed by the assessee was rejected only for the reason that the assessee was a defaulter and as such, not entitled for the CENVAT credit in terms of Rule 8(3A) of the Central Excise Rules, 2002. The main ground of rejection of CENVAT was based on the provisions of Rule 8(3A) of the Rules, 2002, deviating from the said ground, Settlement Commission placing reliance on the letter of the jurisdictional Commissioner that no proper books of accounts were submitted, rejected the claim which is wholly illegal. The respondent shifts its stance after producing relevant invoices since Rule 8(3A) of Rules, 2002 was declared ultra vires and unconstitutional in the case of Indsur Global Limited V- Union Of India (2014) 310 E.L.T. 833 (Gujarat). T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in dispute that the department denied CENVAT credit for the period November 2012 to December 2013 only for the reason that the assessee defaulted in payment of duty from October 2012 onwards and as the said default continued for more than 30 days, they are not eligible to utilize the disputed CENVAT credit as per the provisions of Rule 8(3A) of the Rules 2002. It is also not in dispute that the Constitutional Validity of the said Rule 8(3A) of the Rules 2002 was challenged before the High Court of Gujarat in the case of Indsur (supra) and the Gujarath High Court has declared the said Rule as ultra vires and unconstitutional. Such being the position, the department insisted the assessee to produce invoices. The same having been submitted, n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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