9911796707
TMI Blog2024 (8) TMI 1202X X X X Extracts X X X X X X X X Extracts X X X X ..... nt nor there are allegations that the said services did not suffer service tax. It is, therefore, held that the appellant was eligible for cenvat credit of Rs.26,445/-. It is further found that cenvat credit of Rs.60,776/- was denied to the appellant on the ground that the invoices were having the address of office and not that of factory - there are plethora of judgments of this Tribunal and higher courts that on such ground, cenvat credit cannot be denied so long as there are no allegations that the services or the goods were not received in the factory and the goods and services did not suffer service tax or central excise duty, as the case may be. In the present case, I find that there are no allegations that the goods and services did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lity of cenvat credit on inputs, capital goods and services received by them. During the course of audit conducted for the period from April 2014 to June 2017, it was observed by officers of Revenue that the appellant had availed inadmissible cenvat credit amounting to Rs.6,64,564/-. Therefore, the appellant was issued with a show cause notice dated 30.03.2019 proposing to deny the said cenvat credit under Rule 14 of Cenvat Credit Rules, 2004 with proposal to impose penalties and recover interest. The said show cause notice was adjudicated on contest through order-in-original dated 19.09.2020. The original authority upheld the allegations in the said show cause notice and disallowed the said credit and imposed penalties. Aggrieved by the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of Rs.1,24,044/- was denied on various items used for repair and maintenance of machines such as MS angles, electrodes etc. He has argued that cenvat credit of Rs.26,445/- cannot be denied since there are no allegations that service tax was not paid by the service provider and that services were not received by the appellant. In respect of cenvat credit of Rs.60,776/-, learned CA has submitted that the issue is no more res integra and has been settled through various decisions of the Tribunal that if the invoices are bearing the address of administrative office, cenvat credit cannot be denied so long as there are no allegations that the goods and services were not received in the factory and duties and taxes were not paid on the same. L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be considered as input for availment of cenvat credit. On 8th August 2024, learned CA has submitted a rejoinder against synopsis dated 5th August 2024 submitted by Revenue. The said rejoinder enclosed a copy of citation as 2023 (12) TMI 1303 Supreme Court which is titled as The Kisan Cooperative Sugar Factory Ltd. vs. Commissioner of Central Excise, Meerut-1. The said ruling was passed by Hon ble Supreme Court wherein various civil appeals on the issues related to modvat and cenvat credit were decided together, including Civil Appeal No.6142 of 2010. As per citation 2018 (360) ELT A23 (SC), the petition filed by Manikgarh Cement challenging the ruling by Hon ble Bombay High Court cited supra was tagged with Civil Appeal No.6142 of 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the factory and the goods and services did not suffer service tax or central excise duty, as the case may be. In the present case, I find that there are no allegations that the goods and services did not suffer tax or duty. Therefore, I hold that the appellant was eligible to avail cenvat credit of Rs.60,776/-. I further note that cenvat credit of Rs.4,68,680/- was availed of service tax paid on rent paid by the appellant after the year 2001 when they made application for inclusion of additional premises into the approved plan of the factory. I, therefore, hold that the appellant was eligible for cenvat credit of Rs.4,68,680/-. I further note that the disputed cenvat credit of Rs.1,24,044/- also involved service tax or central excise d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
