9911796707
TMI Blog2025 (1) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... the Gurgaon unit and GAR-7 challan also mention the address of the Gurgaon unit and payment has also been made by the appellant and therefore, the Gurgaon unit is eligible to avail CENVAT credit in respect of these invoices. Further, the appellant has produced on record the service tax payment challan which is a valid document for availment of CENVAT credit in terms of Rule 9(1)(e) of CENVAT Credit Rules. It is found that in the present case, the input services could not have been used by any other unit other than the Gurgaon unit being the only manufacturing unit and moreso, when they have discharged the service tax liability under reverse charge, it has been consistently held in the decisions relied upon by the appellant that CENVAT credi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re which was in operation for the period January 1997 till April 2007. During the period from March 2011 to February 2012, FSA France issued 10 invoices to the appellant company regarding certain business support services provided to the Appellant Company. These invoices were addressed to the Bangalore office of the Appellant. During Audit, it was observed by the Department that the appellant had availed and utilized inadmissible CENVAT credit at its Gurgaon unit for providing services in relation to design and development of its products. Further, it was also observed that the Bangalore unit was not administrative office of the Gurgaon unit but a unit having separate registration under the Service Tax. On these allegations, a Show Cause No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax under reverse charge (in respect of these invoices) was paid by the Gurgaon unit. The GAR-7 challans also mention the address of the Gurgaon Unit. Further, the payment for the said services has also been made by the Gurgaon unit and accordingly, the Gurgaon unit availed CENVAT credit in respect of the subject invoices. He further submits that the eligibility of the Gurgaon Unit to avail CENVAT credit in respect of these invoices is the subject matter of the present dispute and it is a matter of record that the Bangalore unit of the Appellant was inoperative since 2007 and with effect from February 2009, only the Gurgaon Unit is in operation and therefore, the subject input services could not have been consumed by any unit other than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai)| Modern Petrofils vs CCE, Vadodara [2010 (20) STR 627 (Tri-Ahmedabad)] CCE, Vapi vs DNH Spinners [2009 (16) STR 418 (Tri-Ahmedabad) 7. Learned Counsel also submits that it is well settled that the Show Cause Notice is the foundation of the case and that the Department has to rest its case only on the basis of the allegations in the show cause notice and cannot traverse beyond the allegations in the show cause notice. For this submission, he relied upon the following decisions: CCE vs Gas Authority of India Limited [2008 (232) ELT 7 (SC)] Ajanta Manufacturing Limited vs Commissioner of Customs, Kandla (2019 (369) ELT 1067 (Tri-Ahmedabad)] MIV Logistics Pvt. Limited vs Commissioner of Customs, Cochin [2020 (374) ELT 277 (Tri- Bang)] 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the appellant and therefore, according to us the Gurgaon unit is eligible to avail CENVAT credit in respect of these invoices. Further, we find that the appellant has produced on record the service tax payment challan which is a valid document for availment of CENVAT credit in terms of Rule 9(1)(e) of CENVAT Credit Rules. We also find that in the present case, the input services could not have been used by any other unit other than the Gurgaon unit being the only manufacturing unit and moreso, when they have discharged the service tax liability under reverse charge, it has been consistently held in the decisions relied upon by the appellant cited supra that CENVAT credit can be availed on the basis of challan evidencing payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
