9911796707
TMI Blog2008 (10) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... the same SSA, and, on the premise that this credit was illegally utilized for payment of service tax on output service, the Department also raised demand of service tax on output service to the extent credit was taken - appellant's argument that it renders telephone service to their subscribers all over the country from any SSA by making use of capital goods installed anywhere in the country, has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Salem were supplied to Trichy, Coimbatore and Kumbakonam SSAs and the CENVAT credit thereon was taken by Salem SSA. These credits totalling to over Rs. 1.1 crores were denied to the appellants on the ground that the SSA who took the benefit did not receive the capital goods and utilize the same in the same SSA, and, on the premise that this credit was illegally utilized for payment of service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (invoices issued by the manufacturer of capital goods) were transmitted to that SSA by the DGM (Projects), Salem and such documents were not likely to reach the hands of other SSAs under the DGM's jurisdiction. On the other hand, it is submitted by the learned SDR that one of the mandatory conditions for availment of CENVAT credit on capital goods is that these goods should be received in the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Projects), Salem. It has been pointed out by the learned counsel that, in respect of capital goods procured by the DGM (Projects), Salem, CENVAT credit has been taken only by the Salem SSA and that the chances of other SSAs under the DGM (Projects), Salem taking credit on the same goods were ruled out by ensuring that the duty-paying documents were supplied by the DGM only to the Salem SSA. The S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods installed anywhere in the country. This argument is technology-based and the same has to be examined. 5. For the aforesaid purpose, we set aside the impugned order and direct the learned Commissioner to take up the case for de novo adjudication in accordance with law and the principles of natural justice. The learned Commissioner shall examine the above aspects also. Needless to say that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
