Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 994 - AT - Central ExciseCENVAT credit - service tax paid on commission paid for supply of electrical energy meters to their buyers, which are mainly State Electricity Boards - Rule 7 of CCR 2004 - Held that: - Hon’ble Supreme Court in the case of Commissioner of C. Ex” Nagpur Vs. Ballarpur Industries Ltd. [2007 (8) TMI 10 - SUPREME COURT OF INDIA ] holds that the SCN is the foundation in the matter of levy and recovery of duty and penalty and interest; if there is no invocation of relevant Rules it would not be open to the adjudicating authority to invoke the said Rules. Therefore, the demand of Cenvat Credit of ₹ 37,27,241/- confirmed along with interest and corresponding equivalent penalty imposed for this demand cannot be sustained and are hereby set aside. The Cenvat credit on inputs, capital goods and input services which are used for manufacture of goods or for provision of services is available in a common pool and can be used for payment of excise duty and/or service tax. Commission agent is available as credit to assessee, who is engaged in the manufacture of goods as well as who renders certain services - cenvat credit taken on the said commission agent’s services which enabled the appellant assessee procurement of Purchase Order No. 273 dated 04.01.2007, is not admissible to them as per the provisions of Rule 6 of CCR, 2004. Appeal disposed off - decided partly in favor of appellant.
|