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TMI Blog2019 (1) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 - FINAL ORDER No. 43193/2018 - Dated:- 28-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) Shri D. Santhana Gopalan, Advocate For the Appellant Shri L. Nanda Kumar, AC (AR) For the Respondent ORDER The appellants are engaged in manufacture of automobile electrical components. Pursuant to verification of records, it emerged that they had availed cenvat credit to the tune of ₹ 20,43,218/- based on invoice raised by M/s. CHEP India Pvt. Ltd. (hereinafter referred to as CHEP). It appeared to the department that CHEP had been employed only to deliver the appellant s finished goods i.e. various automobile parts to their customer situated at various places. Accordingly proceedings were initiated against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.07.2018 upheld the de novo order of original authority and rejected the appeal. Hence appellants are once again before this forum. 2. Today when the matter came up for hearing, on behalf of the appellant, Ld. Advocate Shri D. Santhana Gopalan made oral and written submissions which can be broadly summarized as under : i) The agreement dated 25.01.2011 between the Appellant and CHEP India clearly evidences the nature of service is only hiring of equipment. Nowhere from the agreement it can be inferred that CHEP would receive the finished goods of the Appellant and transport the same to the Appellant s customers. ii) The only clause in the agreement dealing with transportation is clause 5, viz., the clause provides that the cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Charges in para 5.4 of the agreement; that intended purpose of the equipment hired by the appellant was only for movement of automobile components in FLS, FLC units and inserts between the appellant company and their various customers. On these findings, the LAA has concluded that the services rendered by CHEP to the appellant was not merely hiring of equipment but also involved transport of the automobile components and transportation charges were accordingly paid by appellant. 5.2. On perusal of the agreement filed in page 56 onwards of the appeal book, it is seen that the agreement is called Equipment Supply Agreement . In the recital portion in second page of the agreement, it is indicated that appellant wishes to hire Equipmen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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