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2014 (2) TMI 774 - BOMBAY HIGH COURTWaiver of pre-deposit - Extended period of limitation - Excisability of structures - manufacturing aluminum sliding windows & aluminum doors - SSI exemption - Items were directly comes to the site where the structure was erected and glass was fixed - Applicant contended that aluminum assembly of Glazing Systems, the glazing is of glass which comes into existence at site and it is immovable property - The appellant also submitted that in any case credit to the extent of an amount of ₹ 28.42 lacs which they could have taken in respect of duty paid on the inputs but not taken as according to them the system was not excisable goods. - Tribunal ordered pre-deposit of ₹ 1.23 crores after granting benefit of extended period of limitation. Held that:- During the hearing on a specific query we were informed that the amount of ₹ 28.42 lacs paid on inputs has not been taken as cenvat credit. This was to avail benefit of a composition scheme in respect of service tax payable on works contract has as one of its conditions not to take cenvat credit on inputs. Therefore, permitting the appellant to take cenvat credit would mean they are disentitled to the benefit of service tax composition scheme which has already been availed. Therefore, the credit of ₹ 28.42 lacs cannot at this stage be taken into consideration for the purposes of determining the amounts to be deposited for the purpose of pre deposit. All these issues would be gone into at the final hearing of the appeal. No reason at this stage to interfere with the order of the Tribunal. - the time to deposit the further sum of ₹ 50 lacs as directed by the impugned order for the purpose of hearing the appellant's appeal on merits is extended - Decided partly in favour of assessee.
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