9911796707
TMI Blog2022 (3) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... rities have taken an erroneous view that in order to avail credit of service tax paid on loading services, the goods in respect of which such loading services have been availed, should have also been physically received in the factory of the Appellant which is not correct inasmuch as there is no such condition prescribed in the Credit Rules. The case would have been different had the credit of central excise duty been availed by the Appellant without bringing the goods in the factory which is not the case herein. Moreover, it is admitted in the facts of the case, that the goods in respect of which loading services have been availed have been duly exported outside the country. Even otherwise, in that case also, the appellant would have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fly stated, the facts of the case are that the Appellant is engaged in the manufacture of sponge iron and allied products and is registered with the Central Excise Department during the period in dispute. The Appellant is availing the benefit of Cenvat Credit of input, input services and capital goods as per the provisions of the CENVAT Credit Rules, 2004 (Credit Rules). 2.2 Show Cause Notice dated 04.08.2016 was issued to deny the credit availed by the Appellant on the strength of invoices issued by its Head Office as ISD on the ground that the said service pertained to input service invoice issued by M/s. Prithavi Associates under the category of Maintenance, Management or Repair Service. It was alleged that the said invoice actually ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physically received in the factory of the Appellant which is not correct inasmuch as there is no such condition prescribed in the Credit Rules. The case would have been different had the credit of central excise duty been availed by the Appellant without bringing the goods in the factory which is not the case herein. 6. Moreover, it is admitted in the facts of the case, that the goods in respect of which loading services have been availed have been duly exported outside the country. Even otherwise, in that case also, the appellant would have been eligible for claiming refund of input service under Rule 5 of the Credit Rules subject to compliance with the conditions prescribed therein. In the instant case, instead of availing refund of in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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