Kellogg India Ltd. Vs. the Commissioner of Central

Kellogg India Ltd. vs The Commissioner of Central

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 20, 2004

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Citation: sooperkanoon.com/34246
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: M T K.D.
Decided On: Feb 20, 2004
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Kellogg India Ltd.

Respondent

The Commissioner of Central

Excerpt

.....of rs. 5,40,244/- on capital goods is concerned, it was pleaded that the credit was indeed taken only after installations of the capital goods, though the installation certificate of latter date have been furnished which have been wrongly interpreted to claim that the credit has been taken before installation.5. since the records in the appeal papers are not adequate to come to any conclusion. i hold that the matter is required to go back to the adjudicating authority to re-examine these aspects and decide afresh, the claim of the appellants, after affording them the reasonable opportunity to present their case.6. accordingly, i confirm the orders of the lower authorities, so far denial of modvat credit of rs. 18,653/- is concerned, and to that extent the appeal is rejected. as regards the credit on the remaining issues namely, credit on compressor and credit taken prior to installation of capital goods, the orders of the lower authorities are set aside and the appeal is allowed by way of denovo remand to the original authority who shall pass appropriate orders, after following the principles of natural justice within three months from the date of this order.

Full Judgment

1. The appeal of the appellants is directed against the order-in- original whereby their claim for modvat credit has been denied.

3. I note that the claim for credit of Rs. 18,653/- was denied on the ground that the same was taken on the basis of original copy of invoice, which is invalid. The appellants made an attempt to demonstrate, by referring to the correspondence with the courier, through whom the supplier had despatched the invoice to say that the duplicate was lost during transportation. This claim is without any merits. The invoice has to accompany the goods. In case the same is despatched separately then its loss cannot be a loss in transportation.

Therefore, I hold that the rejection of claim on this ground was justified.

4. So far as the rejection of claim of credit of Rs. 55,640/- on compressors is concerned, it is pleaded that the compressor in question is not of the ineligible type. It is claimed to be used for blowing air in the pouches. Similarly, as regards the credit of Rs. 5,40,244/- on capital goods is concerned, it was pleaded that the credit was indeed taken only after installations of the capital goods, though the installation certificate of latter date have been furnished which have been wrongly interpreted to claim that the credit has been taken before installation.

5. Since the records in the appeal papers are not adequate to come to any conclusion. I hold that the matter is required to go back to the adjudicating authority to re-examine these aspects and decide afresh, the claim of the appellants, after affording them the reasonable opportunity to present their case.

6. Accordingly, I confirm the orders of the lower authorities, so far denial of modvat credit of Rs. 18,653/- is concerned, and to that extent the appeal is rejected. As regards the credit on the remaining issues namely, credit on compressor and credit taken prior to installation of capital goods, the orders of the lower authorities are set aside and the appeal is allowed by way of denovo remand to the original authority who shall pass appropriate orders, after following the principles of natural justice within three months from the date of this order.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Kellogg India Ltd. vs The Commissioner of Central Same Subject Service Tax Same Judge M T K.D.