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2015 (1) TMI 407 - AT - Central ExciseDenial of CENVAT Credit - bogus invoice - large time gap between issue of invoices and supply of goods - This held to be bogus transaction - Held that:- Cenvat credit, in question, has been taken by the appellant on the basis of seven invoices issued by M/s Sidh Balak Enterprises, Mandi Gobindgarh to the appellant during November 2004 and December 2004. All these invoices mention name of the manufacturer from whom the goods supplied to the appellant had been procured as ‘M/s JAS Casting Pvt. Ltd.’ and also details of the invoices issued by M/s JAS Casting to M/s Sidh Balak Enterprises. From the details of the invoices issued by M/s JAS Casting, Rajpura to M/s Sidh Balak Enterprises it is clear in each case there is big time gap of more than two weeks between the date on which the invoices had been issued by M/s JAS Casting to M/s Sidh Balak Enterprises and the date on which the invoices had been issued by M/s Sidh Balak to the appellant. When the appellant had no office or godown, it is difficult to believe as to how and where the goods had been stored. In view of this, the burden of proof that the goods had actually been received by the appellant company would shift to them. The appellant company in this regard has not produced any evidence. In view of this, I hold that the transactions of the appellant company with M/s Sidh Balak Enterprises are bogus and as such no goods had been received by them and hence the Cenvat credit has been rightly denied. Therefore, in view of this, there is no infirmity in the impugned order - Decided against the assessee.
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