9911796707
TMI Blog2021 (9) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... that they also manufacture "dough" falling under Chapter Sub-heading 19012000; that the assessee was availing CENVAT Credit on inputs, capital goods and input services under the CENVAT Credit Rules, 2004, as amended. 2. The table prepared by the Commissioner (Appeals) at paragraph 1, page number 2 of his Order, is reproduced below for the sake of convenience: Sl. No A.No./ date Order-in- Original No./date Amount of credit demanded (in Rs.) Amount of credit allowed (in Rs.) Amount of penalty imposed (in Rs.) SCN/SOD No./date Period involved (1) (2) (3) (4) (5) (6) (7) (8) 1. 12/2021 (CTA-I)(CN) dated 25.01.2021 07/2020 (CE-JC) dated 23.11.2020 4,94,842/- Nil 49,484/- 11/2012 dated 01/0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services' defined in Rule 2(l) of the CENVAT Credit Rules, 2004 ('CCR' for short) since the charges were incurred towards their sale/retail outlets other than the registered unit at Ambattur, Chennai, Show Cause Notices listed in Column 7 of the above table were issued to the appellant covering the period mentioned in Column 8 therein, proposing to demand and recover ineligible CENVAT Credit for the amounts mentioned in Column 4 of the table under Rule 14 of the CCR read with Section 11A of the Central Excise Act, 1944 along with appropriate interest; that after due process of law, for the period from April 2011 to June 2017 covered in the Notices/SODs, the demand of recovery of ineligible credits were confirmed with appropriate interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (supra) has dealt with an identical situation and the relevant observations and finding reads thus: "4. The appellants contend that (i) out of the impugned demand, Rs. 57,32,077/- pertains to credit taken in respect of service tax paid on commercial or industrial construction service which was used for setting up their factory and that prior 01.04.2011 such service for setting up the factory was clearly eligible to be called input service. (ii) Of the remaining amount, Rs. 13,68,611/- pertains to service tax paid on rent prior to 01.04.2011 and Rs. 9,12,408/- pertains to such service tax paid after 01.04.2011 and the definition of input service clearly allows services used in relation to storage up to the place of removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax paid for rental service the appellants have stated that they owned, and were responsible for, the goods upto the warehouse from where the finished goods were cleared/sold and therefore in terms of Section 4(3)(c)(iii) of Central Excise Act, 1944 such a warehouse was the place of removal. As per the above definition, input services used for storage up to the place of removal continued to be covered under the definition of input service. Therefore, the service tax paid on rent is also available as credit. 7. In view of the foregoing discussion, we waive the pre- deposit and allow the appeal." The above ruling takes care of Section 4(3)(c)(iii) of the Central Excise Act, 1944 as well and hence, the impugned order canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
