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TMI Blog2017 (8) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... to be denied only on the ground that such servicing charge having been done away with, it was no longer a component of the price of input and, hence, outside the ambit of rule 3 of CENVAT Credit Rules, 2004 - Held that:- From the decision of MDS Switchgear Ltd v. Commissioner of Central Excise Customs, Aurangabad [2001 (4) TMI 130 - CEGAT, MUMBAI] it is held authorities conferred with jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /20/RGD/2015 dated 2nd January 2015 rejected their appeal leading to the present proceedings. 2. It would appear that appellant was supplied with natural gas by M/s Gas Authority of India Ltd and, against the invoice issued by the supplier, had availed CENVAT credit of the tax paid. The price at which the supply was effected included servicing charge that was, in August 2009, withdrawn with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT credit on a component of the cost that was since reduced was tantamount to a double benefit. 3. Heard Learned Counsel for appellant and Learned Authorized Representative. In the decision of the Tribunal in MDS Switchgear Ltd v. Commissioner of Central Excise Customs, Aurangabad [2001 (132) ELT 405 (Tri-Mumbai)], affirmed by the Hon'ble Supreme Court, cited on behalf of appellant, it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntation charges under the category of Clearing and Forwarding Agency. Supplier 's invoice submitted by the appellant clearly reveals this fact and a copy of the same is available in the records of the case. If that be so, the officers in charge of the appellant's factory (who is the recipient of the services) has no jurisdiction to deny the refund claim on the ground that the documentation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the price of input and, hence, outside the ambit of rule 3 of CENVAT Credit Rules, 2004. From the decisions cited above, it is clear that the authorities conferred with jurisdiction over the recipient is not competent to re-determine the tax liability suffered on the input at the supply end. Accordingly, the denial of CENVAT credit is not sustainable. 6. For the above reasons, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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