9911796707
TMI Blog2018 (6) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... credit is admissible. Transmitting the electricity to the Grid - separate SCN issued - Held that:- As per submissions of the learned Counsel, separate show-cause notice was issued for reversal of CENVAT Credit applying rule 6 of CENVAT Credit Rules, 2004. Therefore, that issue is separately decided in adjudication of those show-cause notices. Since that issue is not arising in the present case, I do not address the same. Services such as organizing of sugar cane development programme - Held that:- In the villages to educate farmers regarding carrying better production of sugar cane and good quality thereof, the appellant organized this programme by which education is given to the farmers. This programme is nothing but better cultivat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y/auxiliary equipments in/from the factory of the appellants to/in the nearest sub-station of MSEDCL. Services for arranging sugar cane development programme, services for sending SMS to farmer members, repairs and maintenance of harvesting machine. 2. Shri J.M. Somaiya, learned Counsel appearing on behalf of the appellant submits that as regards erection, commissioning and installation, both the lower authorities have denied the CENVAT Credit on the ground that it is not flowing from the show-cause notice. Therefore, order of the original authority as well as the Commissioner (Appeals) travelled beyond the scope of show-cause notice. The show-cause notice alleged that the credit is not admissible on the ground that erection commissionin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SMS to the farmer members are directly related to the production as the SMS are sent to the farmers regarding the time table of sugar cane harvesting, quantity of sugar cane supplied, payment details of sugar cane farmers are made. Therefore, all the activities are utterly helpful for the production of sugar. 2.2 As regards repair maintenance of harvesting machine, the harvesting machine is used for harvesting the sugar cane, which is a main raw material for production of sugar. Therefore, it is directly related to the manufacture of sugar. 2.3 As regards hotel/travelling services received by the appellant are for the purpose of visits of company s staff to the various Govt. offices, customers, suppliers in the course of manufacturin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f transmission line. In this regard, I find that the erection and commissioning of transmission line was undertaken for supply of electricity from MSETCL to the appellant s factory. Such service is for transmission of electricity to the appellant which is foremost requirement for running manufacturing activity of sugar in the factory premises. Therefore, the credit is admissible. 4.1 As regards the issue raised by the learned AR that the same line is used for transmitting the electricity to the Grid of that company, the credit should not be allowed. In this regard, I observe that as per submissions of the learned Counsel, separate show-cause notice was issued for reversal of CENVAT Credit applying rule 6 of CENVAT Credit Rules, 2004. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
