Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1512 - CESTAT KOLKATAIrregular availment of CENVAT Credit - allegation that no service has been rendered by the SPPL - denial of credit mainly based on the assessment orders passed by the Income Tax Department on SPPL and the statement of Sri Gupta, Director of SPPL, which provided the subject sales promotion service - HELD THAT:- It is found that no independent investigation has been carried out by the department to produce any evidence whatsoever to show that the appellant has not received any service. The statement of Sri Gupta, on which the department has placed heavy reliance to deny CENVAT credit has not even been relied in the SCN and hence cannot be entered into evidence as required under Section 9D of the Central Excise Act and therefore no credence can be given to the said statement to decide the case against the appellant - It is a settled legal position that onus to prove the allegations is on the department with corroborative evidence which has not been done in the present case. Moreover, from the records, it is amply clear that the statements made by Sri Gupta of SPPL specifically pertained to the invoices issued by them to one M/s. Akhsay Steel which in any case, cannot deprive the appellant assessee herein of their legal entitlement of CENVAT credit. Appeal allowed - decided in favor of appellant.
|