Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Rakesh Kumar: The appellant are manufacturers of telephone sets chargeable to Central Excise duty. During period from July 2005 to March 2007 they took Cenvat credit of Rs. 42,347/- on the basis of various documents all of which were photocopies of the original. Credit of Rs. 10,194/- in respect of four consignments imported through courier M/s Fedex was taken on the basis of photocopy of the bill of entry filed by the courier which had been received from the courier. The credit of remaining of Rs. 32,153/- in respect of 10 consignments had been taken on the basis of invoices issued by the suppliers, but at the time of checking of records, the only photocopies of the original were available and the original invoices were not available. The department being of the view that the appellant in respect of above goods would not be eligible for Cenvat credit, as the same has been taken on the basis of photocopies, issued a show cause notice dated 19/01/09 invoking extended period for recovery...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Rakesh Kumar : The appellant are manufacturers of automobile parts. The dispute in this case is as to whether during 2006-2007 they would be eligible for Cenvat credit of service tax paid on godown rental and on outward freight for transportation of the finished goods upto the customers premises. The appellant had rented a godown outside the factory for storing the inputs as well as the finished goods and availed Cenvat credit of Rs. 22,860/- of service tax paid on godown rent. The Cenvat credit availed in respect of outward freight upto the customers premises is Rs. 9,47,550/-. The appellants stand has been that all their sales are on FOR destination basis satisfying the criteria prescribed in this regard in the Boards Circular No. 97/8/2007-ST dated 23/08/2007 and, hence, it is the customers premises which is the place of removal and, hence, all the services availed upto the place of removal would be eligible for Cenvat credit. The department being of the view that the appellants sal...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
D.N. PANDA Neither show cause notice nor adjudication order has made any attempt to find out various expenses to give rise to the aggregate cenvat credit of Rs.1,53,710/-. Only the proceeding has been concluded in summary manner. 2. Shri Rajesh Kumar ld. Counsel says that the pollution Control Board has required appellant to maintain a green belt of adequate width and density for its premises. As a result of that the expenses are incurred. He supports his argument relying on the letter dated 24th June, 2004 issued by Ministry of Environment and Forest. The submission of appellant appears to have sound reason and that needs to be tested threadbare. 3. Without summary disposal both the authority below did not make any effort to examine each and every element of the constituents aggregating to Rs.1,53,710/- to reach to a rational conclusion. Therefore, matter is remanded to ld. Adjudicating authority to consider grievance of the appellant in the light of letter of Ministry of Environment ...
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Principal Bench New Delhi
Archana Wadhwa : Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Ms. Shweta Bector learned AR appearing for the Revenue and Shri Jatin Singhal, learned advocate. 2. The respondents are engaged in the manufacture of articles of MS bars and rods and were availing the benefit of Cenvat credit of duty paid on the inputs i.e. MS ingots used in the manufacture of their final products. 3. Based upon the Alert circular No. 1/2007 issued by Kolkata Commissionerate in respect of availment of Cenvat credit on the basis of fake invoices issued by M/s. Shree Hanuman Trading Co. located at Howrah, Kolkata, investigations were initiated against the respondents. The respondents authorized representative in his statement recorded by the officers deposed that they have availed the credit on the basis of three invoices all dated 1.10.2005 issued by M/s. Shree Hanuman Trading Company. He also produced the said invoices along with bilties ...
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