9911796707
TMI Blog2019 (4) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... es, spirit and ethanol falling under respective headings of Central Excise Tariff Act, 1985. They are claiming credit on inputs/capital goods and input services. The appellant was already having sugar mills in other part of UP. The appellant initiated steps to set up the present sugar mill in the year 2006-07 and as such they received number of capital goods and input services in connection with setting up of the factory. Accordingly they claimed credit of the duty paid on capital goods and service tax on input services. That in Nov.2007, the department initiated investigation when records were resumed and on certain occasions the appellant submitted various documents and statement of Shri Pankaj Goel Manager (F&A) was also recorded on 08.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 (Tri.-Bang.). Similarly services in connection with general insurance of vehicles and their repairs were in connection with business activities and stand held to be admissible input service in the case of M/s Vinyak Steels V/s CCE reported as 2017 (4) GSTL 188 (Tri.-Hyd.) laying down that such credit was admissible prior to 01.04.2011. Relying upon the same decision, he submits that hiring charges of vehicles used in connection with manufacture of goods stand held to be admissible. Further arguing, submits learned advocate that apart from that the credit stand denied for certain discrepancies in the documents issued by the service provider like absence of registration number/ address of service provider or the nature of service etc. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order on the ground of limitation by submitting that the credit stand denied on mere technical reasons without doubting the fact of receipt of services by the appellant and their utilization in their factory. He submits that the Revenue initiated verifications of the credit vide their letter dated 14.01.2008 and issued the notice on 24.06.2011. Such delayed issuance of the notice after the start of investigation has been held, by the Hon'ble Allahabad High Court, as not justified in the case reported as 2015 (317) ELT 408 (All.). 4. Learned AR appearing for the Revenue reiterates the findings of the Original Adjudicating Authority. 5. After carefully considering the submissions made by both the sides, we note that the denial of cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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