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TMI Blog2019 (5) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... d from M/s Institute of Chemical Technology, (ICT) Mumbai by the appellant in their attempt to produce soya protein in their factory - HELD THAT:- It needs to be verified whether the entire production during the relevant period was cleared on payment of excise duty. Learned A.R. points out that the invoices presented by the learned Chartered Accountant is of 2017 while the services were availed during 2014-15. Therefore, the correlation is required and this verification has to be done. Appeal allowed by way of remand. - Central Excise Appeal No. 31195 of 2018, 31151 of 2018 - Final Order No./30480-30481/2019 - Dated:- 22-4-2019 - MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri P. Venkata Prasad, C.A. for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value of the steam cleared. The second point of dispute is the eligibility of CENVAT credit on input services availed from M/s Institute of Chemical Technology, (ICT) Mumbai by the appellant in their attempt to produce soya protein in their factory. The disputed CENVAT credit is ₹ 3,09,000/- in respect of this invoice. There was also a dispute regarding CENVAT credit availed on invoices after the period of one year as well as CENVAT credit on ineligible input services. Learned Chartered Accountant representing the appellant submits that he is not contesting the CENVAT credit availed on the invoices after a period of one year on the ineligible input services. 3. The dispute before me is now confined to the following two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the Bench invoices dated 28.02.2017 , 17.03.2017 and 27.03.2017 for soya protein isolate which was manufactured by them and was cleared on payment of excise duty to M/s ICT Mumbai themselves. It is his contention that these products had to be sent back to M/s ICT Mumbai for market research. Therefore he would submit that even this element of production should be considered as manufacture on which they have also paid excise duty and therefore they are eligible for the CENVAT credit on the invoices raised by them for soya protein isolate. 4. Learned Chartered Accountant further submits with respect to the first demand under Rule 6 of CENVAT Credit Rules 2004 that the entire steam which they sold was cleared to 100% EOU namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before him that soya protein products were manufactured in their pilot plant and cleared on payment of excise duty. Para 18 of the order-in-appeal reads as follows: 18. Regarding ineligible input services, the lower authority in pra 17.2 recorded a finding that in the disputed invoices payments were made for 'soya protein pilot plant' and soya protein products were not yet manufactured. The disputed invoices are dated 10.2.2015 and 27.3.2014. No evidence has been submitted by the appellant disputing the above. However, it is their contention that even after deletion of words setting up , cenvat credit is admissible and it is not relevant whether the services have been received for setting up of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products up to the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of the provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching, and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation up to the piece of removal; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the correlation is required and this verification has to be done. In view of the above finding, both the disputed demands require verification by the adjudicating authority and therefore this is a matter fit to be remanded back to the original authority for verification with the following directions. 8. Appellant/assessee need not reverse CENVAT credit to the extent that exempted product namely steam was sold to 100% EOUs. If any amount of steam was sold to any other units, they will have to reverse proportionate amount of CENVAT credit. CENVAT credit on the input services provided by M/s ICT Mumbai are eligible for CENVAT credit if the appellant had, as asserted by the learned Chartered Accountant, cleared the entire produ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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