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TMI Blog2023 (12) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... invocation of extended period was not convincing for the reason that he said that had Audit not scrutinised the record, the fact of availment of inadmissible credit would not have come to the knowledge of the Department and, therefore, suppression to evade payment of tax was established - such an observation is not convincing for the reason that the Tribunal has consistently held in various orders that Audit report can t alone from the basis of invocation of extended period. It is worthwhile to reproduce a portion of judgment passed in the case of M/S THYSSENKRUPP INDUSTRIES INDIA PVT. LTD. VERSUS CCE ST, PUNE-I [ 2018 (11) TMI 1041 - CESTAT MUMBAI] concerning the purpose of Audit and its resultant effect holding that it cannot be s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same but ultimately demand to the extent of Rs.16,72,024/- for the above three noted input services were denied to the Appellant while demand to the extent of 92% i.e. Rs.2,04,30,291/- was dropped. Legality of the order passed by the Commissioner to the extent of its denial is only assailed by the Assessee-Appellant in this appeal. 3. I have heard submissions from both the sides and perused the case record. Learned Counsel for the Appellant Mr. Rajesh Ostwal argued with reference to various judgments justifying input services taken for laying down Railway siding used for material handling equipment within the factory premises and construction of rainwater harvesting plant through earth excavation and land development works. With refere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arvesting plant that was refused by him as the same had fallen under the exclusion clause of the definition of input service. He further argued that erection of Streetlight poles, consists of composite contract namely supply of materials as well as service of laying foundation/erection of poles, which are immovable civil structure and as Appellant had not provided copy of the contract for manpower supply service, credits were accordingly denied and not on the ground that invoices for availment of credit could not be identified, as has been asserted by the Appellant. 5. On perusal of the noting made in the Commissioner s order concerning defence offered by the Appellant, the reply to show-cause notice and also the order passed by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. CCE- [2004 (171) ELT 59 (T)], IOC Vs. CCE-[2003 (55) RLT 732 (T)], Air Carrying Corporation Vs. CCE-2008 (229) ELT 80 (T) Approved by Bombay High Court at [2009 (248) ELT 175 (Bom)], Adhikrut Jabti Vs. CCE-[2017 (6) G.S.T.L. 529 (T)], Rolex Logistics Vs. CCE-[2009 (13) STR 147 (T)]. Further, with reference to the judgment of Hon'ble Gujarat High Court passed in the case of Cadila Pharmaceutical Ltd. Vs. CCE reported in 2017 (349) ELT 0694 (Guj.), he argued that when information was not required to be supplied in detail under the law, non-supply of the same like requirement to report the detail of invoices on which CENVAT Credit has been availed in the statutory returns or otherwise, would not amount to suppression, apart from the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of verification is to reasonably ensure that no amount, which under the central excise law is chargeable as duty, escapes taxation and the process of verification is always carried out in the presence of assessee and in the process, the auditor is required to discuss the matter with the assessee and advice him to follow correct procedure in future. It is also referred in the said manual that after such submission of audit report, in cases where the disputed amount have not already been paid by the assessee at the spot, demand notices are issued by the department for their recoveries. EA 2000 audit was therefore held to be participative audit. Likewise CERA audit is conducted by the Comptroller and Auditor General of India in respect of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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