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TMI Blog2021 (6) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... re in the name of high sea seller, but in fact have been paid by the appellant who have filed Bill of Entry for home consumption, and such Bill of Entry also mentioned the name of the original importer (who sold on high sea sale basis). 2. The appellant is a manufacturer of M. S. Billets, falling under Chapter sub-heading 72071920 of the Central Excise Tariff Act, 1985 and is registered with the Central Excise Range, Bharatpur, vide Registration No. AGCM5635GEM001. That the appellant was also availing the cenvat credit facility of input and input services, for the manufacture of their final product. 3. That the appellant had purchased "melting iron scrap‟ on "high sea sales‟ from high sea seller namely; (i) M/s Utkal Steel Pvt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illets which is an input and have accordingly availed cenvat credit on the input services used in bringing the raw material to the factory, as allowable under Rule 2(l) read with Rule 3 of Cenvat Credit Rules, 2004. It was further urged that the Revenue have earlier also conducted audit by internal Audit party, Central Excise Commissionerate on 19-20.09.2013. It was further urged that input is defined in Rule 2(k) of Cenvat Credit Rules, means - all goods used in factory by the manufacturer of the final product and further input services as defined in Rule 2(l) - includes all services used by the manufacturer for manufacture of dutiable goods. It was also urged that in the facts and circumstances, the appellant having purchased the input on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut that most of the invoices are issued by shipping line, which relates to terminal handing charges, etc. are in the name of importer - high sea seller, from whom the appellant has purchased the goods. Further, there is no dispute that the goods purchased by the appellant on high sea sale basis have not been received by them and used for manufacture of dutiable final product. It was pointed out that some of the service provider/ shipping line who had issued the invoices (under dispute) have issued a certificate to the effect that - the payment of invoices have been made to them by the appellant, though the invoices are issued in the name of high sea seller and thus the name of service receiver should be read as "to Utkal Intrade Pvt. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ahmd.). 10. The show cause notice was adjudicated vide order-in-original dated 12.01.2016 and the proposed demand was confirmed alongwith interest. Penalty was imposed @ 50% under Section 11AC(1)(c) read with Section 11AC of the Act as substituted. 11. Being aggrieved, the appellant preferred appeal before the learned Commissioner (Appeals). The learned Commissioner was pleased to dismiss the appeal relying on the ruling of this Tribunal in the case of Mukund Brass Industries vs. CCE, Rajkot -2009 (234) ELT 161 (Tri.) whereunder the fact that bill of entry was not in the name of the assessee, and goods have been claimed imported on high sea sale basis, and held not proved, as high sea purchaser steps into the shoes of the importers, is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of origin) etc. Further, after the goods arrive at port, certain other expenses are incurred like terminal handling charges, which are paid by the shipping company and thereafter taken reimbursement from the importer, wherein they also charge service tax on their services. Such invoices contain the details like Bill of Lading No., the container No. in which the goods arrived, etc. Similarly, the CHA also issues invoices in the name of the importer/ high sea seller as the case may be for their clearing charges and these also contain reference to Container No., Bill of Lading No., etc. Accordingly, series of transaction is corelatable to the appellant. Further, it is not in dispute that the appellant paid for such services including service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id documents. 15. Further, I find that Rule 4A(1) of Service Tax Rules provides that every provider of taxable service on completion of such service or receipt of payment towards the same, shall issue an invoice or bill or as the case may be, a challan in respect of such taxable service provided or agreed to be provided and such document shall be serially numbered and shall contain the following , namely:- (i) Name and address and the registration No. of such person; (ii) Name and address of the person receiving taxable service; (iii) Description and value of taxable service provided or agreed to be provided; and (iv) The Service Tax payable thereon. 16. I find that there is no dispute as to the aforementioned requirement save and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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