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2016 (3) TMI 109 - AT - Service Tax


Issues: Appeal against review order regarding contravention of Cenvat Credit Rules.

Issue 1: Lack of Compliance and Adjournments
The appellant repeatedly sought adjournments to provide necessary documentation and information but failed to comply with the Tribunal's requests. The appellant's delays and failure to submit the required calculation sheet and receipt details led to multiple adjournments, causing unnecessary delays in the proceedings.

Issue 2: Contravention of Cenvat Credit Rules
The appeal arose from a review order where it was found that the appellant had contravened Rule 3(5) of the Cenvat Credit Rules, 2004. The appellant availed Cenvat credit on capital goods but failed to return them to its premises within the stipulated 180 days, as required by the rules. Additionally, the appellant did not seek permission for an extension of time beyond the prescribed period. These actions constituted a violation of the law, as highlighted by the revisionary authority.

Issue 3: Dismissal of Appeal
The Tribunal, after considering the contravention of the Cenvat Credit Rules and the grounds of appeal raised by the appellant, concluded that the revisionary authority's order was legally sound. The Tribunal found no legal infirmity in the decision to dismiss the appeal based on the appellant's failure to comply with the rules and seek the necessary extensions as required by law.

In conclusion, the Tribunal dismissed the appeal due to the appellant's non-compliance with the Cenvat Credit Rules, specifically Rule 3(5), regarding the timely return of capital goods and seeking permission for extensions. The lack of documentation, repeated adjournments, and failure to provide necessary details led to the dismissal of the appeal.

 

 

 

 

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