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2017 (11) TMI 755 - AT - Central ExciseClandestine removal - shortage of 2420 pieces of water closet - Irregular availment of Cenvat credit - clandestine removal of 6847 pieces of finished goods - Held that: - with regard to water closet, the objections raised by the appellant with reference to the procedure adopted is nothing but an afterthought. During the statements recorded from various connected employees of the appellant company, no one could give any explanation regarding the shortage of goods found - demand upheld. Irregular availment of cenvat credit on input services - Held that: - the transfer of credit from head office to the appellant unit cannot be held as irregular only for the reason that the head office has failed to take out registration aside. However before such credits are permitted, it will be necessary for the appellant to satisfy the Departmental authorities about the nature of services for which service tax has been paid so that the Department can verify whether such services fall within the definition of input service under rule2(l) of the Cenvat Credit Rules 2004 - matter placed on remand. Suppression of production and clandestine removal of 6847 pieces of finished goods - Held that: - After careful consideration of the invoices submitted by the appellant, it is concluded that these do not pertain to the goods and hence demand has been raised in the show cause notice - demand upheld. Part matter on remand and partly decided against appellant.
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