9911796707
TMI Blog2023 (9) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner, Central Excise, Gurgaon-respondent No.3, to the extent of denial of Cenvat Credit on the ground of time limit. Further prayer is being made to adjust/deduct the excise duty paid by the petitioners through utilizing Cenvat Credit at the time of investigation, while calculating the relief, in order ot make final amount payable by the petitioners under Section 124 of the Finance Act, 2019. 2. Petitioner No.1 is a company incorporated under the provisions of the Companies Act, 2013, having its present office at Gurugram. Petitioner No.2 is head of indirect tax in the petitioner company and petitioner No.3 is ex-CFO of the company. The petitioner-company is engaged in the production of "Ready Mix concrete" (RMC). It has seve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he amount of Rs.4,71,84, 787/- (Rs.51,15,484/- paid from PLA & Rs.4,20,69,303/-) already paid by M/s IECCL, towards voluntary payment of the Central Excise duty evaded by them should not be appropriated and adjusted against the aforesaid demand of Central Excise duty, subject to verification of the Cenvat Credit records." 5. Petitioners, vide letters dated 27.03.2017, 29.05.2017 and 21.06.2017 had submitted the Cenvatable invoices of Rs.3,13,09,798/- to the Assistant Commissioner, Central Excise, Gurgaon-1 for verification. Thereafter, the Assistant Commissioner, Central Excise, Gurgaon-1, vide letter dated 23.06.2017 (Annexure P-2), allowed the Cenvat Credit of Rs.2,72,01,675/-, out of Rs.3,13,09,798/- and disallowed the remaining credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. SVLDRS-2B (Annexure P-14) to the petitioner. On the date of hearing, the petitioner gave written submissions dated 10.02.2020 (Annexure P-12). However, the Designated Committee rejected the submissions made by the petitioner by issuing Form No. SVLDRS-3 dated 21.02.2020 (Annexure P-16). Thereafter, during the prevailing COVID-19 situation, vide Taxation and other Laws (Relaxation of Certain Provisions, Ordinance, 2020 (Annexure P-17), the time limit for making payment after issuance of Form No.SVLDRS-3 under Sabka Vishwas Scheme, was extended till 30.06.2020. 8. In the present case, short prayer of the petitioner is that the benefit of Cenvat Credit should be extended to the petitioners-assessees under the Sabka Vishwas (Legacy Dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Cenvatable invoice. The respondents have referred to notification No.21/2014-CE (NT) dated 11.07.2014, whereby the following proviso has been inserted to fix time limit to avail Cenvat Credit:- "Provided also that the manufacturer or the provider of output service shall not take Cenvat Credit after six months of the date of issue of any of the documents specified in sub-rule (1) of rule 9." 11. It is submitted that this proviso was effective from 01.09.2014. Further, vide notification No.6/2015-CE(NT) dated 01.03.2015, the time limit of "six months" had been substituted by words "one year" in third proviso of Rule 4 (1) of Cenvat Credit Rules, 2004. The respondents, therefore, claimed that the Cenvat Credit amounting to Rs.41,08,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent contrary to the aforesaid judgments, as referred by learned counsel for the petitioners. The only ground taken by the respondents in the written statment that the benefit of Cenvat Credit cannot be given for adjustment as per Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3) on the ground that this issue has to be decided by the adjudicating authority, is not correct and the same is rejected. As per above said judgments, this benefit cannot be denied on the ground that the period of limitation of one year has gone by, as under the benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3), any amount deposited during enquiry has to be adjusted. Hence, the petition filed by the present petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
