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TMI Blog2021 (12) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... ty and cess as per the invoice of M/s Shivam Motors is not in dispute, as have been taken notice of in para 2.1 of the show cause notice and also in para 2.2 of the order-in-original. There is an error on the part of Revenue in appreciating the documents, where a provider of service has received the capital goods manufactured by M/s Tata Motors Limited through its authorised dealer - the show cause notice is mis-conceived and no case of wrong cenvat credit taken as alleged, is made. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 53692 of 2018-SM - FINAL ORDER NO. 52082/2021 - Dated:- 8-12-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) None for the appellant Ms. Tamanna Alam, Authorised Represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt could not produce three invoices as listed in Sl. No. 1, 2 and 3 in para 2.1 of the show cause notice. It is further observed that the invoices do not contain ECC code and no particulars of Central Excise on the goods. The invoices also do not mention the name of original manufacturer. In this regard, the appellant produced before the audit, copies of invoices issued by the manufacturer of the vehicle Tata Motors Limited. On verification of the invoices, it revealed that originally the vehicles were cleared by M/s Tata Motors Limited to other parties namely; Hyva (I) Pvt. Ltd.,/M/s Utkal Automobile Ltd.,/ M/s Commercial Engineers Body Builders and ABU RSO M/s Tata Motors Ltd., Raipur, by mentioning them as Internal Customer . 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer, as the documents issued by the manufacturer are not in the name of the appellant-assessee. However, the Commissioner (Appeals) reduced the penalty to 50%. Being aggrieved, the appellant is before this Tribunal. 6. Upon perusal of record and the grounds of appeal, I find that admittedly M/s Shivam Motors is a Authorised dealer of M/s Tata Motors Limited and thus a representative of the manufacturer of the motor vehicle. Admittedly, the appellant have produced the invoices of the dealer alongwith invoice-cum-challan issued by M/s Tata Motors Limited, when they initially cleared the goods to their specific counterpart mentioning on the invoice internal customer . I further find that the details of excise duty and cess as per the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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